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Raw, published in the British Medical Journal, reported that up to 85 percent of the cigarettes purchased in Luxembourg were not consumed there, suggesting massive cross-border shopping and illegal smuggling.[17] And according to Her Majesty's Revenue & Customs annual report for 2005-2006, an estimated 10 percent to 19 percent of all cigarettes consumed in the United Kingdom in fiscal 2005 were bought on the illegal market

Conversely, earlier studies may have targeted known problem areas, thereby inflating average historical values

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