26 U.S.C. § 5754 — Restriction on importation of previously exported tobacco products
submitted 29 years ago by Pub. L. 105-33 to r/title-26-INTERNAL-REVENUE-CODE · 353 words · no verdicts yet
United States tobacco products labeled for export generally must leave tax-free, may return only under specified customs or manufacturer rules, and cannot be sold domestically unless repackaged without the export label. The section treats Puerto Rico shipments as exports for specified provisions and points to related exceptions and penalties.
(a) Export-labeled products. (1) United States-made tobacco products and cigarette papers and tubes labeled for export under this chapter (A) may leave a manufacturer’s or export warehouse proprietor’s premises only tax-free under section 5704; (B) after export, may enter the United States only if eligible for section 5704(d)’s partial-duty customs release or returned to the original manufacturer under section 5704(c); and (C) may not be sold or held for domestic consumption unless the original manufacturer removes the export packaging and repackages the articles in new packaging without an export label. (2) The rule still applies if someone other than the original manufacturer altered the packaging or its consumer appearance to remove, hide, or try to remove or hide the export label, including with a sticker. (3) For this section, section 5704(d), section 5761, and other provisions the Secretary* specifies, “exportation” includes shipment to Puerto Rico.
(b) “Export label” means the mark, label, or notice required by section 5704(b).
(c) Cross-references: (1) section 5761(d) provides the personal-use exception; (2) section 5761(c) provides civil penalties; (3) section 5762(b) provides a criminal penalty; and (4) section 5761(c) provides forfeiture rules.
Tobacco products and cigarette papers and tubes manufactured in the United States and labeled for exportation under this chapter—
may be transferred to or removed from the premises of a manufacturer or an export warehouse proprietor only if such articles are being transferred or removed without tax in accordance with section 5704;
may be imported or brought into the United States, after their exportation, only if such articles either are eligible to be released from customs custody with the partial duty exemption provided in section 5704(d) or are returned to the original manufacturer of such article as provided in section 5704(c); and
may not be sold or held for sale for domestic consumption in the United States unless such articles are removed from their export packaging and repackaged by the original manufacturer into new packaging that does not contain an export label.
This section shall apply to articles labeled for export even if the packaging or the appearance of such packaging to the consumer of such articles has been modified or altered by a person other than the original manufacturer so as to remove or conceal or attempt to remove or conceal (including by the placement of a sticker over) any export label.
For purposes of this section, section 5704(d), section 5761, and such other provisions as the Secretary* may specify by regulations, references to exportation shall be treated as including a reference to shipment to the Commonwealth of Puerto Rico.
For purposes of this section, an article is labeled for export or contains an export label if it bears the mark, label, or notice required under section 5704(b).
For exception to this section for personal use, see section 5761(d).
For civil penalties related to violations of this section, see section 5761(c).
For a criminal penalty applicable to any violation of this section, see section 5762(b).
For forfeiture provisions related to violations of this section, see section 5761(c).
Source credit: (Added Pub. L. 105–33, title IX, § 9302(h)(1)(E)(i), Aug. 5, 1997, 111 Stat. 673; amended Pub. L. 106–476, title IV, § 4002(a), Nov. 9, 2000, 114 Stat. 2176; Pub. L. 109–432, div. C, title IV, § 401(f)(2)(B), Dec. 20, 2006, 120 Stat. 3050.)
- 1997Enacted · Pub. L. 105-33 · 111 Stat. 673
- 2000Amended · Pub. L. 106-476 · 114 Stat. 2176
- 2006Amended · Pub. L. 109-432 · 120 Stat. 3050
A history note hasn’t been published yet. The record shows enactment by Pub. L. 105-33 on 1997-08-05.
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