TOBACCO USER FEES: Further Action Needed to Ensure Calculations Are Based on Complete and Accurate Data.

TOBACCO; MANUFACTURED products; IMPORTERS; USER charges; INVOICES; UNITED States. Food & Drug Administration

The article presents the report from United States Government Accountability Office on Food and Drug Administration's tobacco user fees from tobacco manufacturers and importers. This report evaluates the process for the calculation, billing, and collection of these fees. The office prepared the report after reviewing the laws and regulations, FDA policies and procedures and interviewed FDA officials.