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Table 2 Percentage tariff rates on cigarettes imported into CACM countries from outside the region [Sources: [35, 39, 47]]

From: 'A major lobbying effort to change and unify the excise structure in six Central American countries': How British American Tobacco influenced tax and tariff rates in the Central American Common Market

Country Tariffs prior to January 1993 Tariffs in January 1993 Tariffs agreed in March 1993 Common External Tariff 1996
Costa Rica 40 27 55-40* 55
Guatemala 40 30 30 55
Honduras 30 20 45 55
Nicaragua 20 Unknown 75 55
El Salvador 20 20 35 55
  1. *Under its GATT commitments, Costa Rica was initially expected to reduce its tariffs on cigarettes to 40% by January 1995, but could levy a tariff of 55% until then.