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Please check out the latest info on prohibited and restricted goods on the official Dubai Customs website

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The governors Rebuild Illinois Plan increased the per-pack cigarette tax by $1, which each customer will see at checkout

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Note that, the highest Goods and Services Tax (GST) rate of 28% is also levied on cigarettes and tobacco products, including pan masala and cigars, while tobacco leaves are taxed at a lower rate of 5%