is the second most dominant religion in Bhutan, being most prevalent in the southern regions. The government is increasingly making efforts to preserve and sustain the current culture and traditions of the country. Because of its largely unspoiled natural environment and cultural heritage, Bhutan has been referred to as The Last Shangri-La. While Bhutanese citizens are free to travel abroad, Bhutan is viewed as inaccessible by many foreigners. Another reason for it being an unpopular destination is the cost, which is high for tourists on tighter budgets. Entry is free for citizens of India, Bangladesh, and the Maldives, but all other foreigners are required to sign up with a Bhutanese tour operator and pay around US$250 per day that they stay in the country, though this fee covers most travel, lodging and meal expenses. Bhutan received 37,482 visitor arrivals in 2011, of which 25% were for meetings, incentives, conferencing, and exhibitions. Bhutan was the first nation in the world to ban tobacco. It was illegal to smoke in public or sell tobacco, according to Tobacco Control Act of Bhutan 2010. Violators are fined the equivalent of $232—a month's salary in Bhutan. In 2021, this was reversed with the new Tobacco Control Act 2021 to allow for the import and sale of tobacco products to stamp out cross-border smuggling of tobacco products during the pandemic. Dress The national dress for Bhutanese men is the gho, a knee-length robe tied at the waist by a cloth belt known as the kera. Women wear an ankle-length dress, the kira, which is clipped at the shoulders with two identical brooches called the koma and tied at the waist with kera. An accompaniment to the kira is a long-sleeved blouse, the "wonju," which is worn underneath the kira. A long-sleeved, jacket-like garment called the "toego" is worn over the kira. The sleeves of the wonju and the tego are folded together at the cuffs, inside out. Social status and class determine the textures, colours, and decorations that embellish the garments. Jewellery is commonly worn by women, especially during religious festivals ("tsechus") and public gatherings. To strengthen Bhutan's identity as an independent country, Bhutanese law requires all Bhutanese government employees to wear the national dress at work and all citizens to wear the national dress while visiting schools and other government offices, though many citizens, particularly adults, choose to wear the customary dress as formal attire.