The much more relaxed 2012 amended version of the law is still also aimed at busting bootleggers, but it is clear that this is not necessarily working, primarily because tobacco users don’t want to go through the hassle of being at the border town to pay the 100 percent duty. It can be inferred that similar problems must be occurring with regards to a host of items that are imported on a regular basis, and on which no bans exist.
But it is obvious that decision makers would rather forego the taxes that the government can collect, than allow legal sale within the country, and tarnish its image as a Buddhist country.
I'm glad the new bill is somewhat more relaxed but 100 percent duty on tobacco is insane.
Almost no one is going to pay that.
A bad law is still a bad law even if no one goes to jail for breaking it.