Tobacco whether manufactured or unmanufactured for export to and sale in all countries except in the Repu blic of Ireland, the United States of America, Cuba, Puerto Rico, the Philippine Islands, Andorra, Austria, Belgium, The Channel Islands, Denmark, including theFaroe Islands, and Greenland, Finland, France including Corsica, Federal Republic of Germany, Gibraltar, Greece, Iceland, Italy, including Sardinia and the Vatican City, Liechtenstein, Luxembourg, Monaco, Netherlands, Norway, Portugal, San Marino, Spain, including the Balearic Islands, Sweden and Switzerland.;