Create VBA loop based on list

[Vbanoob98]

So I have this list of countries and cities
USA -New York, Colorado, Texas
France - Paris, Toulouse
Germany - Berlin, Hamburg
Italy - Rome, Venice
Japan - Tokyo, Kyoto
I need to create a sort of tree for each country and city. So it would be the same each time
A	B	C	D
USA
	New York
		Package
			1
			2
			3
			4
			5
			6
		Test
			1
			2
			3
	Colorado
		Package
			1
			2
			3
			4
			5
			6
		Test
			1
			2
			3

 

[Vbanoob98]

The Countries and Cities are actually in this format:

USA	New York
USA	Colorado
USA	Texas
France	Paris
France	Toulouse