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There is no tax for traveling over state lines (much to the dismay of local and state policymakers, surely), nor is there any practical way for the citys law enforcement to contain the inflow of cigarettes

Indian J Med Paediatr Oncol 2015;36:2431

If you are a duty-free shop in B.C., the tobacco you sell must: Read Canada Revenue Agency's Notices on the excise stamping regime to ensure federal requirements are met

Using high temperatures, the product is activated with steam, and the reaction between the steam and the charcoal material takes place at the surface of the carbon, effectively removing any carbon from the pore walls and enlarging the pores