[Calpernia]

Now THAT is an interesting question. Ok, you can't 'ship' cigs in. What about consumers bringing cigs in?

That is still evading the tax (if that is the real issue).

[Just another Joe]

What about consumers bringing cigs in?

I expect there will be a limited amount able to be brought in by the consumer (two or three cartons?) and anything above that will be considered smuggling.

[Truth29]

What about consumers bringing cigs in?"

I don't know the actual answer in law, but I would bet that it would become like buying liquor in the District of Columbia and bringing it into Virginia (where all hard liquor is sold through state ABC stores). What happens is that State liquor control agents stake out popular outlets in DC and if you buy more than a certain quantity, they follow you back into Virginia and cite/arrest you. Happy little police state.