Selling Tobacco, Electronic Cigarettes and E-Liquids the Consequences
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Project SUN: a Study of the Illicit Cigarette Market In
Project SUN A study of the illicit cigarette market in the European Union, Norway and Switzerland 2017 Results Executive Summary kpmg.com/uk Important notice • This presentation of Project SUN key findings (the ‘Report’) has been prepared by KPMG LLP the UK member firm (“KPMG”) for the Royal United Services Institute for Defence and Security Studies (RUSI), described in this Important Notice and in this Report as ‘the Beneficiary’, on the basis set out in a private contract dated 27 April 2018 agreed separately by KPMG LLP with the Beneficiary (the ‘Contract’). • Included in the report are a number of insight boxes which are written by RUSI, as well as insights included in the text. The fieldwork and analysis undertaken and views expressed in these boxes are RUSI’s views alone and not part of KPMG’s analysis. These appear in the Foreword on page 5, the Executive Summary on page 6, on pages 11, 12, 13 and 16. • Nothing in this Report constitutes legal advice. Information sources, the scope of our work, and scope and source limitations, are set out in the Appendices to this Report. The scope of our review of the contraband and counterfeit segments of the tobacco market within the 28 EU Member States, Switzerland and Norway was fixed by agreement with the Beneficiary and is set out in the Appendices. • We have satisfied ourselves, so far as possible, that the information presented in this Report is consistent with our information sources but we have not sought to establish the reliability of the information sources by reference to other evidence. -
Cig Post Office London 1534 Cigarette Manufacturers
CIG POST OFFICE LONDON 1534 CIGARETTE MANUFACTURERS. Roar Robt. Hy. & Oo. 6 Princes st. Caven Shipman Jacob, 15 Warren st. Fitzroy sq W Wills W. D. & H. 0. Branch of the Imperial ABDULLA& eo. LTD; 168 New Bond st W; dish sq W; sole makers of the "Parascho Simmons Henry, 8 Great Pultenev street W Tobacco Company (of Great Britain & factory & offices, 48 & 49 Wells street, Club" cigarette, registered-T A '"Para SMITH FORBES t.UGARD, 10 Burlington Ireland) Ltd. 53, 54 & 65HolbornviaductE C Oxford street W & 32, 33,34 & 35 Union scho, Wesdo"; T N 3153 Mayfair gardens W; factory, 30 & 32 Foubert's pi. (T N 2616 Holborn [2 lines]) & 31, 32 & SS street, Oxford street W Hodgson George Wm. 4 Holies st. Oxford st W Regent st W; warehouses, Xanthi, Turkey Snow hill EC Telegrams, " Abdul, Ox, London " Hopton M. & · Oo. Ltd. 29 Colvestone cres in Europe-T A " Cigarranda" ; T N's 1588 Wilson,Windham&Co.Ltd.50&51Hi.HlbnWC Tel. Nos. 1663, 1664 & 1665 Gerrard cent, Dalston NE & 5155 Mayfair Wix J. & Sons, 30A, Commercial road east E Adkin & Sons, Branch of the Imperial To. Hovenden R .. & Sons Ltd. 29, 30, 31, 32 & 33 Smith Philip & Co. 20 Piccadilly arcade SW & 175 & 176 PiccadillyW bacco Oo. (of Great Britain & Ireland)Ltd. Berners st W & 89, 91, 93 & 95 City road E C Societe Job (incorporating Bardou, Job & Wood John & Son (Cigar& Tobacco Importers) Yorkrd. factory, Dingley rd.St.Luke'sE C Ionides & Co. 2 Royal Opera arcade SW Pauilhac), 3 Denman st Ltd. 23 & 25 Queen Victoria street E C ; TA' 'Nutbrown,Isling";TN1502London Wall Janizaries & Cie. -
Annual Report and Accounts 2019
IMPERIAL BRANDS PLC BRANDS IMPERIAL ANNUAL REPORT AND ACCOUNTS 2019 ACCOUNTS AND REPORT ANNUAL ANNUAL REPORT AND ACCOUNTS 2019 OUR PURPOSE WE CAN I OWN Our purpose is to create something Everything See it, seize it, is possible, make it happen better for the world’s smokers with together we win our portfolio of high quality next generation and tobacco products. In doing so we are transforming WE SURPRISE I AM our business and strengthening New thinking, My contribution new actions, counts, think free, our sustainability and value creation. exceed what’s speak free, act possible with integrity OUR VALUES Our values express who we are and WE ENJOY I ENGAGE capture the behaviours we expect Thrive on Listen, challenge, share, make from everyone who works for us. make it fun connections The following table constitutes our Non-Financial Information Statement in compliance with Sections 414CA and 414CB of the Companies Act 2006. The information listed is incorporated by cross-reference. Additional Non-Financial Information is also available on our website www.imperialbrands.com. Policies and standards which Information necessary to understand our business Page Reporting requirement govern our approach1 and its impact, policy due diligence and outcomes reference Environmental matters • Occupational health, safety and Environmental targets 21 environmental policy and framework • Sustainable tobacco programme International management systems 21 Climate and energy 21 Reducing waste 19 Sustainable tobacco supply 20 Supporting wood sustainability -
Tabak Und Zigaretten Der Vegan News-‐Einkaufsguide
Tabak und Zigaretten Der Vegan News-Einkaufsguide VEGAN* Imperial Tobacco Quelle: www.imperial-tobacco.at/component/itrfile/?view=download&id=209 Davidoff JPS Drum R1 Ernte 23 Rizla Gauloises Route 66 Gauloises Brunes Stuyvesant Gitanes Van Nelle Golden Virginia West Von-Eicken Quelle: http://www.von-eicken.com/de/umweltschutz/ Allure Dockers Burton Manitou Organic Denim Pepe Dimitrinos St. Pauli Pöschl Tabak Quelle: E-Mail Anfrage Black Hawk Manila Bounty Pontiac Brookfield Pueblo Holland Art Red Bull JBR Turner *Vegan in Zusammenhang mit Zigaretten/Tabak meint an dieser Stelle, dass in den Produkten keine tierischen Inhaltsstoffe vorhanden sind sowie seitens des Unternehmens keine TierversuChe durChgeführt werden. Vegan News Stand: 31. Dezember 2015 NICHT FÜR VEGANER GEEIGNET Lorillard Tobacco Kent Old Gold Maverick Satin Max True Newport R.J. Reynolds Tobacco Company Barclay Monarch Belair More Capri Natural American Spirit Carlton Now Doral Salem Eclipse Tareyton GPC Vantage Kool Viceroy Misty Philip Morris Accord Diana Number 7 Alpine Dji Sam Soe Optima Apollo-Soyuz Eve Papastratos Assos English Ovals Parisienne Jaune Basic f6 Parliament Belmont Fajrant Peter Jackson Best Fortune Petra Bond Street Hope Philip Morris Boston Juwel Players Bristol Karo Polyot Bucks L&M Red & White Cambridge Lark Sampoerna A Canadian Classics Longbeach Saratoga Chesterfield Marlboro SG Classic Merit Sparta Collector’s Choice Moven Gold Start Commander Multi DeLuxe U Mild Daves Multifilter Vatra Delicados Muratti Virginia Slims Vegan News Stand: 31. Dezember 2015 British American Tobacco Dunhill Prince Fair Play Samson HB Schwarzer Krauser Javaanse Jongens Vogue Lord Vype (E-Zigarette) Lucky Strike Westpoint Pall Mall Japan Tobacco International Benson & Hedges Nil Camel Old Holborn Club Overstolz Coronas Peter I Ducat Reyno Export 'A' Ronson Glamour Russian Style M Salem Magna Silk Cut Mayfair Sobranie Memphis Sovereign Mi Ne St George Mild Seven Tawa Mercedes de Luxe Troika Monte Carlo Winston More Winchester Vegan News Stand: 31. -
Tobacco Labelling -.:: GEOCITIES.Ws
Council Directive 89/622/EC concerning the labelling of tobacco products, as amended TAR AND NICOTINE CONTENTS OF THE CIGARETTES SOLD ON THE EUROPEAN MARKET AUSTRIA Brand Tar Yield Nicotine Yield Mg. Mg. List 1 A3 14.0 0.8 A3 Filter 11.0 0.6 Belvedere 11.0 0.8 Camel Filters 14.0 1.1 Camel Filters 100 13.0 1.1 Camel Lights 8.0 0.7 Casablanca 6.0 0.6 Casablanca Ultra 2.0 0.2 Corso 4.0 0.4 Da Capo 9.0 0.4 Dames 9.0 0.6 Dames Filter Box 9.0 0.6 Ernte 23 13.0 0.8 Falk 5.0 0.4 Flirt 14.0 0.9 Flirt Filter 11.0 0.6 Golden Smart 12.0 0.8 HB 13.0 0.9 HB 100 14.0 1.0 Hobby 11.0 0.8 Hobby Box 11.0 0.8 Hobby Extra 11.0 0.8 Johnny Filter 11.0 0.9 Jonny 14.0 1.0 Kent 10.0 0.8 Kim 8.0 0.6 Kim Superlights 4.0 0.4 Lord Extra 8.0 0.6 Lucky Strike 13.0 1.0 Lucky Strike Lights 9.0 0.7 Marlboro 13.0 0.9 Marlboro 100 14.0 1.0 Marlboro Lights 7.0 0.6 Malboro Medium 9.0 0.7 Maverick 11.0 0.8 Memphis Classic 11.0 0.8 Memphis Blue 12.0 0.8 Memphis International 13.0 1.0 Memphis International 100 14.0 1.0 Memphis Lights 7.0 0.6 Memphis Lights 100 9.0 0.7 Memphis Medium 9.0 0.6 Memphis Menthol 7.0 0.5 Men 11.0 0.9 Men Light 5.0 0.5 Milde Sorte 8.0 0.5 Milde Sorte 1 1.0 0.1 Milde Sorte 100 9.0 0.5 Milde Sorte Super 6.0 0.3 Milde Sorte Ultra 4.0 0.4 Parisienne Mild 8.0 0.7 Parisienne Super 11.0 0.9 Peter Stuyvesant 12.0 0.8 Philip Morris Super Lights 4.0 0.4 Ronson 13.0 1.1 Smart Export 10.0 0.8 Treff 14.0 0.9 Trend 5.0 0.2 Trussardi Light 100 6.0 0.5 United E 12.0 0.9 Winston 13.0 0.9 York 9.0 0.7 List 2 Auslese de luxe 1.0 0.1 Benson & Hedges 12.0 1.0 Camel 15.0 1.0 -
Supplementary Table 10.7
Factory-made cigarettes and roll-your-own tobacco products available for sale in January 2019 at major Australian retailers1 Market Pack Number of Year Tobacco Company segment2 Brand size3 variants Variant name(s) Cigarette type introduced4 British American Super-value Rothmans5 20 3 Blue, Gold, Red Regular 2015 Tobacco Australia FMCs 23 2 Blue, Gold Regular 2018 25 5 Blue, Gold, Red, Silver, Menthol Green Regular 2014 30 3 Blue, Gold, Red Regular 2016 40 6 Blue, Gold, Red, Silver, Menthol Green, Black6 Regular 2014 50 5 Blue, Gold, Red, Silver, Menthol Green Regular 2016 Rothmans Cool Crush 20 3 Blue, Gold, Red Flavour capsule 2017 Rothmans Superkings 20 3 Blue, Red, Menthol Green Extra-long sticks 2015 ShuangXi7 20 2 Original Red, Blue8 Regular Pre-2012 Value FMCs Holiday 20 3 Blue, Gold, Red Regular 20189 22 5 Blue, Gold, Red, Grey, Sea Green Regular Pre-2012 50 5 Blue, Gold, Red, Grey, Sea Green Regular Pre-2012 Pall Mall 20 4 Rich Blue, Ultimate Purple, Black10, Amber Regular Pre-2012 40 3 Rich Blue, Ultimate Purple, Black11 Regular Pre-2012 Pall Mall Slims 23 5 Blue, Amber, Silver, Purple, Menthol Short, slim sticks Pre-2012 Mainstream Winfield 20 6 Blue, Gold, Sky Blue, Red, Grey, White Regular Pre-2012 FMCs 25 6 Blue, Gold, Sky Blue, Red, Grey, White Regular Pre-2012 30 5 Blue, Gold, Sky Blue, Red, Grey Regular 2014 40 3 Blue, Gold, Menthol Fresh Regular 2017 Winfield Jets 23 2 Blue, Gold Slim sticks 2014 Winfield Optimum 23 1 Wild Mist Charcoal filter 2018 25 3 Gold, Night, Sky Charcoal filter Pre-2012 Winfield Optimum Crush 20 -
Take a Stand Against Illegal Tobacco
Take a stand against Illegal Tobacco The current state of play Illegal tobacco sales in the UK continue to undermine legitimate business whilst providing criminals with huge profits. The continued availability of cheap illegal tobacco in communities across the country undermines attempts to prevent underage people accessing tobacco as illegal tobacco sellers do not care who they sell to. The smuggling of tobacco is a multibillion pound industry for criminals. The high level of tax in the UK, the large difference in the tax rates between the UK and other countries, and the openness of international borders creates the perfect environment for criminals to operate. Criminal organisations and opportunist smugglers are targeting the lucrative UK tobacco market. HM Revenue & Customs' 2012/13 estimates show that revenue theft could be as much as £2.9 billion.1 For a criminal, tobacco smuggling is relatively easy. Tobacco products come in small packages, are highly valuable and easy to transport; whilst the risks of detection, prosecution and conviction, though improving, are low relative to the huge profits. For example, a single container of illegal cigarettes can provide criminals with a profit of up to £2 million.2 It's clear more needs to be done! Did you know? HM Revenue & Customs estimates show that revenue A single container of illegal theft could be as cigarettes can provide criminals much as £2.9 billion1 with a profit of up to £2 million Illegal Tobacco Explained What is NUKDP? Non-UK duty paid (NUKDP) is a catch-all phrase used to describe cigarettes and roll your own tobacco (RYO) found in the UK that has not incurred UK taxes. -
Tobacco Control Survey, England 2019-2020
www.tradingstandards.uk TOBACCO CONTROL SURVEY ENGLAND 2019/20 Jane MacGregor, MacGregor Consulting Limited for the Chartered Trading Standards Institute 18 1 Tobacco Control Survey, England 2019/2020: A Report of Trading Standards Service Activity CONTENTS Summary 4 Premises where products were Figure 7: Percentage of test purchase Introduction 4 non-compliant with SPoT 26 operations resulting in illegal sales Context 5 Actions taken 27 between 2008/09 and 2019/20 12 Methodology 5 Actions taken UAS tobacco 28 Figure 8: Underage sales: tobacco - Actions taken UAS NIPs 28 proportion of test purchase operations Tobacco control activities 6 by type of premises 13 Actions taken illicit tobacco 29 Priority given to tobacco control activities 6 Figure 9: Underage sales: nicotine Tobacco control activities 8 Actions taken TRPRs tobacco 29 inhaling products - total number of test Underage sales 9 Actions taken TRPRs NIPs 30 purchase operations and sales made 15 Tobacco products 10 Actions taken SPoT 31 Figure 10: Underage sales: nicotine Complaints and enquiries received 10 Conclusion 31 inhaling products - percentage visits Complaints and enquiries received by Underage sales: tobacco products 31 resulting in illegal sale 15 premises type 10 Underage sales: NIPs 32 Figure 11: Underage sales: nicotine Test purchase operations for tobacco 11 Illicit tobacco products 32 inhaling products - proportion of test purchase operations by type of premises 16 Number of test purchase operations Tobacco and Related Products resulting in illegal sale 11 Regulations -
Imperial Tobacco Group Plc Annual Report and Accounts
IMPERIAL TOBACCO GROUP PLC ANNUAL REPORT AND ACCOUNTS 2003 02 FINANCIAL HIGHLIGHTS 03 PERFORMANCE 05 INTERNATIONAL 06 COST FOCUS 08 BRANDS 10 ACQUISITIONS 12 CHAIRMAN’S STATEMENT 15 CHIEF EXECUTIVE’S COMMITTEE 17 OPERATING AND FINANCIAL REVIEW 30 OPERATING ENVIRONMENT 34 BOARD OF DIRECTORS 36 SHAREHOLDER INFORMATION 37 REPORT OF THE DIRECTORS 39 CORPORATE GOVERNANCE 45 DIRECTORS’ REMUNERATION REPORT 57 INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF IMPERIAL TOBACCO GROUP PLC 58 CONSOLIDATED PROFIT AND LOSS ACCOUNT 58 STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES 59 CONSOLIDATED BALANCE SHEET 60 CONSOLIDATED CASH FLOW STATEMENT 61 ACCOUNTING POLICIES 63 NOTES TO THE ACCOUNTS 96 IMPERIAL TOBACCO GROUP PLC BALANCE SHEET 97 NOTES TO THE IMPERIAL TOBACCO GROUP PLC BALANCE SHEET 99 PRINCIPAL SUBSIDIARIES Imperial Tobacco is the world’s fourth largest international tobacco company which manufactures, markets and sells a comprehensive range of cigarettes, tobaccos, rolling papers and cigars. ITG 01 The consistent application of our strategy has delivered compound annual growth in adjusted earnings per share of 18% and in dividends per share of 15% since 1997. FINANCIAL HIGHLIGHTS (In £’s million) 2003 2002 2001 2000 1999 Turnover 11,412 up 38% 8,296 5,918 5,220 4,494 Operating profit 881 up 46% 603 604 560 518 Adjusted operating profit 1 1,135 up 44% 789 619 568 518 Pre-tax profit 656 up 55% 423 494 450 400 Adjusted pre-tax profit 1 898 up 40% 642 509 458 400 Profit after tax 424 up 50% 283 355 323 287 Adjusted profit after tax 1 655 up 41% 465 370 331 287 (In pence) 2003 2002 2001 2000 1999 Basic earnings per share 58.1 up 42% 41.0 56.6 52.3 46.4 Adjusted earnings per share 1 90.0 up 32% 68.4 59.0 53.6 46.4 Diluted earnings per share 57.9 up 42% 40.8 56.2 52.0 46.1 Dividend per share 42.0 up 27% 33.0 28.8 26.4 23.0 1 Adjusted to exclude the effect of amortisation and exceptional items. -
1 CO-OPERATION AGREEMENT Dated As of 27 September 2010
CO-OPERATION AGREEMENT dated as of 27 September 2010 among IMPERIAL TOBACCO LIMITED AND THE EUROPEAN UNION REPRESENTED BY THE EUROPEAN COMMISSION AND EACH MEMBER STATE LISTED ON THE SIGNATURE PAGES HERETO 1 ARTICLE 1 DEFINITIONS Section 1.1. Definitions........................................................................................... 7 ARTICLE 2 ITL’S SALES AND DISTRIBUTION COMPLIANCE PRACTICES Section 2.1. ITL Policies and Code of Conduct.................................................... 12 Section 2.2. Certification of Compliance.............................................................. 12 Section 2.3 Acquisition of Other Tobacco Companies and New Manufacturing Facilities. .......................................................................................... 14 Section 2.4 Subsequent changes to Affiliates of ITL............................................ 14 ARTICLE 3 ANTI-CONTRABAND AND ANTI-COUNTERFEIT INITIATIVES Section 3.1. Anti-Contraband and Anti-Counterfeit Initiatives............................ 14 Section 3.2. Support for Anti-Contraband and Anti-Counterfeit Initiatives......... 14 ARTICLE 4 PAYMENTS TO SUPPORT THE ANTI-CONTRABAND AND ANTI-COUNTERFEIT COOPERATION ARTICLE 5 NOTIFICATION AND INSPECTION OF CONTRABAND AND COUNTERFEIT SEIZURES Section 5.1. Notice of Seizure. .............................................................................. 15 Section 5.2. Inspection of Seizures. ...................................................................... 16 Section 5.3. Determination of Seizures................................................................ -
Imperial Tobacco Group Plc Interim Management Statement for the Nine Months Ended 30 June 2015
IMPERIAL TOBACCO GROUP PLC INTERIM MANAGEMENT STATEMENT FOR THE NINE MONTHS ENDED 30 JUNE 2015 STRATEGIC PROGRESS CONTINUES – ON TRACK FOR FULL YEAR Strengthening our Portfolio • Excellent results from Growth Brands; underlying net revenue, underlying volume and market share up 14 per cent, 10 per cent and 100 bps respectively • Continued success of brand migrations; 13 complete (8 in FY15), 21 ongoing; high level of consumer retention • Growth and Specialist Brands proportion of reported tobacco net revenue up 580 bps to 59 per cent Developing our Footprint • Continued progress in Growth Markets: underlying net revenue down 1 per cent; up 3 per cent ex Iraq • Improving underlying net revenue growth of 1 per cent in Returns Markets • Total underlying net revenue flat and volumes down 6 per cent (net revenue up 1 per cent and volumes down 4 per cent ex Iraq) • Acquisition of US assets completed; ITG Brands fully operational and integration progressing to plan Cost Optimisation • Focus on complexity reduction, improved ways of working and cost efficiencies ongoing • Cost optimisation programme remains on track to deliver £85 million savings in FY15 Capital Discipline • Expect cash conversion of c.90 per cent for the full year with consistent focus on managing working capital • Continuing commitment to ongoing debt reduction • On track to deliver dividend growth of 10 per cent for the full year Overview 9 months to 30 June Change Constant 2015 2014 Actual Currency1 Underlying2 Growth Brands volume bn SE 105.4 91.7 +15% - +10% Tobacco net revenue3 £m 4,435 4,632 R -4% +2% 0% Total Tobacco volume3 bn SE 207.4 213.3 -3% - -6% 1 Change at constant currency removes the effect of exchange rate movements on the translation of the results of our overseas operations. -
Fusionskontrolle: Kommission Genehmigt Geplante Übernahme Von Altadis Durch Imperial Tobacco Unter Auflagen
IP/07/1554 Brüssel, den 18. Oktober 2007 Fusionskontrolle: Kommission genehmigt geplante Übernahme von Altadis durch Imperial Tobacco unter Auflagen Die Europäische Kommission hat nach der EU-Fusionskontrollverordnung die geplante Übernahme des französisch-spanischen Unternehmens Altadis durch das britische Unternehmen Imperial Tobacco genehmigt. Die Entscheidung der Kommission ist an die Bedingung geknüpft, dass das neue Unternehmen auf bestimmten nationalen Märkten mehrere Marken für Tabak zum Selbstdrehen, Pfeifentabak und Zigarren veräußert. Die Kommission hatte bei der Prüfung des Fusionsvorhabens in Bezug auf diese Märkte wettbewerbsrechtliche Bedenken angemeldet. In Anbetracht der genannten Verpflichtung kam die Kommission zu dem Schluss, dass der Zusammenschluss den wirksamen Wettbewerb im Europäischen Wirtschaftsraum (EWR) oder in einem wesentlichen Teil desselben nicht erheblich behindern dürfte. Imperial Tobacco Group plc ist in der Herstellung und dem Vertrieb einer breiten Palette von Tabakerzeugnissen (Zigaretten, Drehtabak einschließlich Zigarettenpapier, Pfeifentabak und maschinengefertigten Zigarren) tätig und in mehr als 130 Ländern präsent. Das Portfolio des Unternehmens enthält die Zigarettenmarke West, die Drehtabakmarken Drum, Golden Virginia und Van Nelle und die Zigarettenpapiermarke Rizla. Auch Altadis S.A. ist weltweit in der Herstellung und dem Vertrieb von Tabakerzeugnissen einschließlich Zigaretten und Zigarren tätig. Das Unternehmen ist aus den früheren französischen und spanischen Monopolbetrieben Seita und Tabacalera hervorgegangen. Zu seinen wichtigsten Zigarettenmarken gehören Gauloises, Fortuna, Ducados und Gitanes. Altadis stellt sowohl maschinengefertigte als auch handgemachte Zigarren her. Das Unternehmen hält seit dem Jahr 2000 einen Anteil von 50 % an der Corporación Habanos und verfügt dadurch über einen hohen Marktanteil bei handgemachten kubanischen Zigarren. Altadis erbringt auch logistische Dienstleistungen für Tabakerzeugnisse und sonstige Produkte in Frankreich, Italien, Marokko, Portugal und Spanien.