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The nearly 38 million packs smuggled into the state cost the state more than $133 million per year in forgone revenue

In these cases, enforcement tends to focus on the legality of the transaction itself, and penalties are issued separately from the points system

The personal exemption limits are contained in the Custom Tariff HS Code 9804: 9804 Goods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada

I used paper inserts made from a grocery bag to save money, but you can also buy pretty mason jar inserts with pre-made holes, such as these ones

Shareholders have also continued to bring up the issue at the companys annual meetings