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and $3,500 in the form of a check (which can be used to help offset some of the tax liability incurred from the trip)

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states, incentivizing smuggling and illicit activity.[8] After New York, the highest rate of smuggling occurs in California (44.0 percent of consumption smuggled), New Mexico (38.3 percent), Massachusetts (37.6 percent), and Washington (37.3 percent)

This exemption also includes snus