If I buy cigarettes that are made in Switzerland and shipped from Ukraine am still required to pay state sales tax the United States?
It is generally prohibited to import cigarettes into the United States for personal use. All cigarettes imported into the United States are subject to U.S. customs duties and taxes, regardless of their country of origin or the location from which they are shipped. Therefore, if you purchase cigarettes made in Switzerland and shipped from Ukraine, you would still be required to pay state sales tax in the United States if you import them for personal use.