People do this in America with tobacco cigarettes. In Missouri, the taxes are low so the price per pack spread can be pretty high when compared to NY state, so people illegally sell Missouri cigs to NY stores to avoid the high taxes.
http://nypost.com/2014/07/14/state-confiscating-thousands-of...
tl;dr - Missouri $ .17 tax per pack, NY $4.35 (+$1.50 NYC) per pack.