Import duties are generally levied at rates varying from 5% on essential goods to 25% on luxury items; medical and agricultural items are duty-free, while tobacco is dutiable at 145%. Surcharges are added to these basic rates to cover defense expenditures, to finance schools and orphanages, and to assist the poor. Export duties are levied on a variety of products. Interestingly, in 1995 the government renounced the secondary and tertiary aspects of the Arab League's boycott of Israel, but will not renounce the primary aspect until the Arab League gives up the boycott completely by consensus of the member nations.