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Canadian Smuggling Investigation Continues (fwd)



Toronto Globe & Mail

Police probe of industry links to smuggling goes
                        back years
                        Scheme to import cigarettes illegally
                        no secret to tobacco firms, ex-RCMP official says

                        Monday, January 4, 1999
                        JOHN SAUNDERS
                        in Ottawa and Tu Thanh Ha in Montreal

                        Syracuse, N.Y. -- Shedding light on an
uncharacteristic guilty plea by a tobacco
                        company, search-warrant documents reveal that the
RCMP has spent years
                        investigating suspicions that smugglers had help
from inside Canada's No. 3
                        cigarette maker.

                        RJR-Macdonald Inc., maker of Export A's, is at the
centre of the latest news of
                        corporate links to an odd, Canadian kind of
smuggling. Cigarettes are shipped out
                        of the country and then spirited back in, avoiding
high Canadian taxes.

                        It explains how, on paper, Canadian cigarettes
became an export-success story in
                        this decade when hardly anyone but Canadians likes
them. It also suggests how
                        black-market forces can defeat political attempts to
discourage smokers at the cash
                        register.

                        Smuggling investigations and related publicity have
already affected the careers of
                        one RJR-Macdonald executive (former chief operating
officer Stan Smith, who left
                        the company last year at the age of 43) and at least
two of his subordinates, notably
                        Christopher Gibb-Carsley, a veteran salesman based
in Montreal.

                        Mr. Gibb-Carsley, whose work involved selling
cigarettes to duty-free shops on the
                        border, was arrested 3½ months ago in an RCMP
roundup. He is accused of
                        conspiring with a Montreal customs broker and others
to import cigarettes illegally.
                        At last report, he was on medical leave from his job.

                        After an investigation involving wiretaps and
undercover work, the Mounties
                        searched computer files at RJR-Macdonald's Montreal
offices in 1996, seizing
                        printouts of customer lists and sales volumes.

                        To obtain a search warrant, the police filed 11
pages of allegations, none yet tested
                        in court. One was that someone inside the company
was getting payoffs to direct
                        cigarettes to U.S. dealers who would route them to
the U.S. side of Akwesasne
                        Mohawk territory, a smugglers' paradise straddling
the border near Cornwall, Ont.

                        Akwesasne also figures in RJR-Macdonald's greatest
embarrassment yet. In a plea
                        bargain announced Christmas week, a sister company
that handled its U.S.
                        marketing cut short a federal prosecution in
Syracuse, N.Y., by agreeing to pay
                        penalties of $15-million (U.S.).

                        Northern Brands International admitted selling
nearly 1.3 million cartons of Export
                        A's to just one group of smugglers in 1994 and 1995
"with wilful blindness to or
                        conscious disregard of the fact that these
cigarettes would be fraudulently diverted"
                        from their declared destinations, Russia and Estonia.

                        In fact, they went to Canada via native territory or
other routes after stops in various
                        U.S. warehouses.

                        The scheme was almost laughable, implying that
former Soviet subjects had
                        developed a sudden craze for Canadian cigarettes,
but it might have gone
                        unpunished had the smugglers not grown greedy and
evaded a comparatively small
                        U.S. federal tax in the process.

                        The corporate plea bargain was not cheap, but it
bought something for
                        RJR-Macdonald and related entities, notably
RJR-Nabisco of New York, owner of
                        both RJR-Macdonald and Northern Brands.

                        The U.S. Attorney's Office for the Northern District
of New York agreed not to
                        bring further criminal charges against any of the
companies for violations of federal
                        law that may have occurred since 1985 relating to
illicit trade in Canadian-brand
                        cigarettes. The office would normally handle U.S.
cases relating to smuggling
                        through Akwesasne.

                        Even so, the deal does not bind authorities in other
U.S. districts or Canada; nor
                        does it protect individuals from prosecution, which
means that executives and
                        salesmen could still be at risk.

                        The U.S. attorney, Thomas Maroney, had already
obtained guilty pleas from 18
                        people (Mohawks, Italian-Americans and Anglos, but
no tobacco-company
                        employees) in connection with related smuggling
operations, described as some of
                        the biggest yet prosecuted, and he warned last week
that the investigation is not
                        over.

                        Among the 18 are Larry V. Miller of Massena, N.Y., a
bar owner who got so rich
                        smuggling liquor and tobacco that he at one time had
his own Learjet; the Tavano
                        brothers, Robert and Lewis, of Niagara Falls, N.Y.;
and Tony Laughing, a
                        Cleveland steel worker who returned to his
reservation roots to prosper in
                        smuggling and gambling as armed Mohawk Warriors made
Akwesasne an
                        entrepreneurial free-fire zone. A number of the same
people face Canadian criminal
                        charges in major RCMP cases.

                        Manhattan lawyer Stephen Heard, who represents the
RJR group in contraband
                        matters, said Northern Brands is no longer active.
He described it as having been
                        "an entirely Canadian operation" handling
RJR-Macdonald brands exclusively and
                        run by Canadian citizens, despite the fact that it
was incorporated in Delaware.

                        Those affected at Northern Brands include sales
director Les Thompson, who is on
                        administrative leave. Mr. Thompson was in the news
in 1997 after a U.S. Customs
                        agent filed an affidavit describing him as having
sat around a fireplace at a
                        Vancouver Island fishing lodge two years earlier
talking tobacco with the Tavanos
                        and Loran Thompson (no relation), a leading
Akwesasne smuggler.

                        Masters of marketing, Canada's tobacco executives
knew where their smokers
                        were in the early 1990s as they watched their
exports climb to more than a third of
                        their production. They did not condone smuggling,
they said, but what could they
                        do?

                        They said rising taxes had fostered a culture of
contraband. They even hired a
                        former RCMP assistant commissioner, Rod Stamler, to
produce public studies of
                        smuggling.

                        In an interview last month, Mr. Stamler said the
trade was not illegal from the
                        companies' point of view as long as they did not get
close to the smugglers.

                        "Whatever happened in New York, it must have been a
mistake on their part, but
                        for the most part the Canadian manufacturers tried
to sell to legitimate licensed
                        wholesalers [in the United States]. Did they know
where their product was going?
                        Of course they did. I mean, nobody denies that.

                        "As a matter of fact, our reports in detail outlined
what happened to the cigarettes
                        and how they were being shipped out and how they
were being rotated back all
                        through the Indian reservation and various other
spots across the country. This was
                        not a secret, and it was publicized by the companies
themselves."

                        It was Canadian policy to deter smoking with high
prices, but politicians retreated in
                        1994, cutting taxes to shrink smugglers' profits and
avert a collapse of legal cigarette
                        retailing in Quebec and Ontario.

                        The glory days of smuggling were over, but the
smuggling did not stop. Depending
                        on how you look at it, the war was won by the
smugglers, the companies or the
                        smokers.

                        Another view is that the companies were just
protecting their market shares.
                        Industry leader Imperial Tobacco (Player's and du
Maurier, among other brands)
                        declared publicly in 1993 that it would no longer
honour government requests to
                        limit exports because smugglers were filling the
demand for cheap cigarettes with its
                        competitors' products.

                        There was also the risk that Canadians would get a
taste for smuggled U.S. brands,
                        or for copycat Canadian-style brands marketed by
energetic and largely tax-exempt
                        U.S. native groups.

                        At the Wolf Clan Truck Stop on the U.S. side of
Akwesasne last week, you could
                        buy a carton of 200 Akwesasne-made Putter's Lights
(think Player's Light) or DK's
                        (du Maurier King Size) for the equivalent of $12.25
(Canadian). Exacts, which
                        mimic Export A, are made on the Tuscarora Nation
near Niagara Falls, N.Y.

                        All three brands have shown up as contraband in
nearly every part of Canada,
                        where fully taxed major-brand prices range from
about $30 a carton in Ontario and
                        Quebec to more than $48 in British Columbia and $52
in Newfoundland. Federal
                        and provincial taxes, which account for the bulk of
the legal price, range from less
                        than $17 in Ontario to more than $39 in Newfoundland.

                        In recent years, Canadian natives have met the
challenge. Sago cigarettes, made on
                        the Six Nations reserve near Brantford, Ont., are
sold legally on the reserve ($15 a
                        carton, including about $8 in federal excise tax and
duty but no other taxes) and
                        trafficked illegally as far away as Alberta and
British Columbia.

                        Sago means hello in Mohawk, but some insist it
stands for Society to Aggravate
                        Government Officials.

                        In the great Syracuse contraband case, it turns out
that some of the Export A's
                        smuggled into Canada were not really Canadian
cigarettes at all. They were made in
                        an RJR plant in Puerto Rico.

                        It may sound as if the company had set up an
offshore production line to serve
                        smugglers, but Mr. Heard, the RJR lawyer, said that
was not so. "It was not
                        intended to feed the contraband market. It sold into
the Caribbean basin."

                        Export A's have not been made in Puerto Rico since
about 1996, he said. Asked if
                        he thought there was a Caribbean market for the
brand, he said he was not sure.

                        For the past year, Mr. Laughing has been telling
anyone who will listen that
                        Canadian tobacco executives were as involved in
smuggling as he was, at least in
                        terms of knowing what happened to their product
after it was exported.

                        "I said all along they knew exactly where it was
going," the 51-year-old Mohawk
                        businessman said last week in a county-jail
interview in Syracuse. "We were their
                        biggest customers. They had to know where it was going."

                        He has a reason to say this. He argues that it is
unfair to send him to prison for a
                        long time (he is looking at up to eight years when
he comes up for sentencing next
                        month) in a case in which no tobacco-company
official has even been charged.

                        The argument may not sound quite as hollow in the
wake of the Dec. 22 corporate
                        guilty plea. The company admitted there was proof
that it abetted customers in
                        illegal acts by deliberately turning a blind eye to
their conduct.

                        This is not to say Mr. Laughing gave himself up
willingly. After he was charged in
                        1997, he holed up on the U.S. side of Akwesasne and
defied U.S. authorities to
                        arrest him.

                        He wound up pleading guilty to two charges:
money-laundering conspiracy and
                        conducting the affairs of the St. Regis Mohawk band
(meaning the U.S. side of
                        Akwesasne) through a pattern of racketeering
activity. The latter charge relates
                        partly to kickbacks collected for a former chief.

                        From his jail cell, Mr. Laughing can look back on an
interesting life.

                        As he tells it, his mother was from the Kahnawake
reserve near Montreal, home of
                        steel workers who built many of the continent's
skyscrapers, and his father ran
                        alcohol south through Akwesasne during Prohibition
for Joseph Kennedy, who
                        went on to serve as U.S. ambassador to Britain and
see his son in the White House.

                        Mr. Laughing said he worked in steel construction
for 20 years before going home
                        in 1986 to build a business smuggling cigarettes
from Akwesasne to Kahnawake.
                        He preferred cars and vans to boats, and the lightly
patrolled border roads east of
                        Akwesasne to routes on Mohawk land, he said.

                        He said he could buy exported Canadian cigarettes
for the equivalent of about
                        $8.25 (Canadian) a carton and get $17 in Kahnewake
when legal store prices in
                        Quebec were about $30, leaving plenty of profit for
those who would sell them on
                        the reserve or city streets.

                        He said his own profit was $2-million (U.S.) in his
first full year, enabling him to
                        build an illegal casino on the U.S. side of
Akwesasne. Things were even better
                        when Quebec prices rose to between $40 and $50 a
carton in the early 1990s, he
                        said, and not so good after Canadian cuts in 1994.

                        As he saw it, his operation was law-abiding, at
least on the U.S. side. Mohawks
                        pay no state tax, and his purchase price included a
U.S. federal tax of $2.40 (U.S.)
                        a carton.

                        He stressed that he took no part in the scheme that
got Mr. Miller in trouble and led
                        to the tobacco-company guilty plea. Using phony
overseas destinations, Mr. Miller
                        and his group avoided the U.S. federal tax and saved
$120,000 on each load of
                        50,000 cartons.

                        His greed got the better of him, Mr. Laughing said.
"He wanted that extra $120,000
                        to play with."

                        CIGARETTE SMUGGLING: THE AKWESASNE ROUND TRIP

                        1. Truckloads of cigarettes made in Montreal are
shipped to warehouses in
                        Champlain, N.Y., or elsewhere. Because they are
purportedly bound for U.S. or
                        overseas markets, they are not subject to Canada's
high tobacco taxes. A modest
                        U.S. federal tax may be paid if the declared
destination is the United States. 
                        2. The cigarettes are transferred to the U.S. side
of Akwesasne Mohawk territory,
                        which boasts dozens of cigarette shops paying no
state taxes. Smugglers take them
                        to the Canadian side in boats on the St. Lawrence,
or in cars, vans and pickups
                        plying lightly patrolled border roads. 
                        3. The cigarettes go by various routes to Canadian
city streets, where blackmarket
                        operators can take profits and still undercut prices
of fully taxed cigarettes. Many
                        smuggled cigarettes end up in Montreal, where they
were made. 
                        -**

                        Canadian cigarette prices: high on both coasts,
lower in the centre

                        This table shows taxes and typical prices per carton
of 200 cigarettes. On U.S.
                        native reservations near the border, generic
Canadian style cigarettes retail for the
                        equivalent of $12.25 a carton or less.

                                      Provincial.Federal.Federal
Provincial.Fede-.Final


                                         Tobacco.Excise
Excise.Product.Sales   ral   Retail


                                           Taxes   Tax    Duty   Cost*   Tax
GST   Price


                        British Columbia  $22.00  $5.35  $5.50  $12.75
$0.00  $3.19  $48.79


                        Alberta            14.00   5.35   5.50   12.75
0.00   2.63   40.23


                        Saskatchewan       16.80   5.35   5.50   12.75
2.83   2.83   46.06


                        Manitoba           16.00   5.35   5.50   12.75
2.77   2.77   45.14


                        Ontario             4.70   2.65   5.50   12.75
2.05   1.79   29.44


                        Quebec              5.94   2.25   5.50   12.75
1.98   1.85   30.27


                        New Brunswick       7.70   4.45   5.50   12.75
2.43   2.13   34.96


                        Nova Scotia         9.04   4.65   5.50   12.75
2.55   2.24   36.73

                        Prince Edward

                        Island             12.65   3.40   5.50   12.75
0.00   2.40   36.70


                        Newfoundland       22.00   5.35   5.50   12.75
3.65   3.19   52.44

                        -*Manufacturer's selling price plus typical
wholesale and retail markups 
                        Source: Revenue Canada