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fizzy.bleach
Luxembourg border areas are full of petrol stations selling tobacco and booze. All three items are low tax items here, but not so much in Belgium/France/Germany. A French MP recently put forward a draft bill proposing that cigarettes must be consumed in the same country they were bought. Not sure how they plan to enforce it but supposedly the lockdown where French people were unable to buy cigs here added 2B euros to the French coffers in tax so I guess they think it might be worth a try.