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Indiana currently enjoys limited cigarette smuggling due to its relatively low tax rate, but a $2 increase means that Indiana would have the highest state cigarette tax rate in the region (and ninth-highest nationwide)

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Duty-free changes: Cigarette, alcohol and VAT rules for travellers from 2021 Cheap cigarettes and more alcohol from outside EU, but no VAT refunds Bookmark Cheaper cigarettes, long-haul travellers able to bring in 69 litres of alcohol, but inbound tourism hit by removal of VAT refunds for visitors the new government rules from 2021 will transform the duty-free landscape

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