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[16] [17] [18] [19] [20] Markets [edit] L&M cigarettes are sold in Afghanistan, Albania, Algeria, Argentina, Armenia, Austria, Belgium, Belarus, Bolivia, Brazil, Bulgaria, Chile, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Guatemala, Ireland, India, Indonesia, Israel, Italy, Kazakhstan, Latvia, Libya, Lithuania, Luxembourg, Malaysia, Mexico, Moldova, Morocco, Netherlands, Norway, Oman, Peru, Poland, Portugal, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, Ukraine, United Arab Emirates and the United States
rates on cigarettes induce substantial black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources