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Not ideal if its a favorite blend, but sometimes cheaper than the duty owed

"Tobacco Use in Top-Grossing Movies United States, 20102018"

This meant that the Commonwealth would collect and distribute $6.5 billion rather than the $5 billion formerly collected by the states and territories

The study found that those who smoke both combustible cigarettes and use e-cigarettes are twice as likely to report avoiding taxes and three times as likely to report having purchased possibly untaxed or counterfeit product as smokers who do not use e-cigarettes.[25] Another discarded-packs study, titled Empty Discarded Pack Data and the Prevalence of Illicit Trade in Cigarettes, was published in 2017 by the consultancy BOTEC Analysis, LLC