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Once there, the tobacco is usually disguised as another product and given fresh paperwork before being shipped onwards to Iraq, where it is smuggled back across the border into Turkey without paying excise duty." [4] Despite the proximate location to their production facility, Bulgartabac publicly denied involvement with a 1.6 million dollar shipment of contraband cigarettes seized by Bulgarian customs authorities at the Port of Varna in 2010

Losses Black smoke in vision (with or without fire) signifies losses

Ideally, your reader will want to see: Growth above the inflation level Expanding profit margins Positive net profit throughout the plan Expectations for an established cigarette manufacturer will of course be different than for a startup

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