In Australia too - most people I know just buy undeclared cigarettes. Almost all international students that travel into the country bring a bunch of cartons with them and sell them at $10-$15/packet. It's a way for the international students to make a bit more money given how fucked over they are by the lack of working rights they have, coupled with the ridiculously high cost of living and expensive education costs.

All the price raising on tobacco has done is push revenue into the black market, invent crimes from nothing and turn otherwise honest people into criminals.