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26 U.S.C. § 5754 — Restriction on importation of previously exported tobacco products
Federal law — U.S. Code and appendices · legal_authorities
**(a) Export-labeled tobacco products**
(1) **In general** — Tobacco products and cigarette papers and tubes manufactured in the United States and labeled for exportation under this chapter—
(A) 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;
(B) 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
(C) 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.
(2) **Alterations by persons other than original manufacturer** — 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.
(3) **Exports include shipments to Puerto Rico** — 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.
**(b) Export label** For purposes of this section, an article is labeled for export or contains an export label if
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5754
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Source file: Laws/federal/codes/united-states-code/title-26/section-5754-restriction-on-importation-of-previously-exported-tobacco-products--20efb7589c.md
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Source location: Title 26, Chapter 52, § 5754; chapter-052-tobacco-products-and-cigarette-papers-and-tubes.md
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**(a) Export-labeled tobacco products**
(1) **In general** — Tobacco products and cigarette papers and tubes manufactured in the United States and labeled for exportation under this chapter—
(A) 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;
(B) 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
(C) 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.
(2) **Alterations by persons other than original manufacturer** — 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.
(3) **Exports include shipments to Puerto Rico** — 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.
**(b) Export label** 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).
**(c) Cross references**
(1) For exception to this section for personal use, see section 5761(d).
(2) For civil penalties related to violations of this section, see section 5761(c).
(3) For a criminal penalty applicable to any violation of this section, see section 5762(b).
(4) For forfeiture provisions related to violations of this section, see section 5761(c).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Cigars** On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) **Small cigars** — On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) **Large cigars** — On cigars weighing more than 3 pounds per thousand, a tax equal to 52.75 percent of the price for which sold but not more than 40.26 cents per cigar.
Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.
**(b) Cigarettes** On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) **Small cigarettes** — On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) **Large cigarettes** — On cigarettes, weighing more than 3 pounds per thousand, $105.69 per thousand; except that, if more than 6½ inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette.
**(c) Cigarette papers** On cigarette papers, manufactured in or imported into the United States, there shall be imposed a tax of 3.15 cents for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.
**(d) Cigarette tubes** On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 6.30 cents for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6½ inches in length, th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5701
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Federal law — U.S. Code and appendices · legal_authorities
In this subtitle:
(1) **Secretary** — Except as otherwise indicated, the term “Secretary” means the Secretary of the Treasury.
(2) **Primary packaging** — The term “primary packaging” refers to the permanent packaging inside of the innermost cellophane or other transparent wrapping and labels, if any. Warnings or other statements shall be deemed “permanently imprinted” only if printed directly on such primary packaging and not by way of stickers or other similar devices.
(3) **Delivery sale** — The term “delivery sale” means any sale of cigarettes or a smokeless tobacco product to a consumer if—
(A) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
(B) the cigarettes or smokeless tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the delivered cigarettes or smokeless tobacco product.
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 1681
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tobacco products furnished for employee use or experimental purposes** Tobacco products may be furnished by a manufacturer of such products, without payment of tax, for use or consumption by employees or for experimental purposes, in such quantities, and in such manner as the Secretary shall by regulation prescribed.
**(b) Tobacco products and cigarette papers and tubes transferred or removed in bond from domestic factories and export warehouses** A manufacturer or export warehouse proprietor may transfer tobacco products and cigarette papers and tubes, without payment of tax, to the bonded premises of another manufacturer or export warehouse proprietor, or remove such articles, without payment of tax, for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States; and manufacturers may similarly remove such articles for use of the United States; in accordance with such regulations and under such bonds as the Secretary shall prescribe. Tobacco products and cigarette papers and tubes may not be transferred or removed under this subsection unless such products or papers and tubes bear such marks, labels, or notices as the Secretary shall by regulations prescribe.
**(c) Tobacco products and cigarette papers and tubes released in bond from customs custody** Tobacco products and cigarette papers and tubes, imported or brought into the United States, may be released from customs custody, without payment of tax, for delivery to the proprietor of an export warehouse, or to a manufacturer of tobacco products or cigarette papers and tubes if such articles are not put up in packages, in accordance with such regulations and under such bond
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5704
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Federal law — U.S. Code and appendices · legal_authorities
Page 3277
TITLE 26—INTERNAL REVENUE CODE
§ 5761
1965—Pub. L. 89–44 struck out references to tobacco
materials wherever appearing in heading and text.
1958—Pub. L. 85–859 substituted ‘‘tobacco products,
cigarette papers and tubes’’ for ‘‘articles’’ wherever ap-
pearing.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89–44 applicable on and after
January 1, 1966, see section 701(d) of Pub. L. 89–44, set
out as a note under section 5701 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85–859 effective Sept. 3, 1958,
see section 210(a)(1) of Pub. L. 85–859, set out as an Ef-
fective Date note under section 5001 of this title.
§ 5754. Restriction on importation of previously
exported tobacco products
(a) Export-labeled tobacco products
(1) In general
Tobacco products and cigarette papers and
tubes manufactured in the United States and
labeled for exportation under this chapter—
(A) 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;
(B) may be imported or brought into the
United States, after their exportation, only
if such articles either are eligible to be re-
leased from customs custody with the par-
tial duty exemption provided in section
5704(d) or are returned to the original manu-
facturer of such article as provided in sec-
tion 5704(c); and
(C) may not be sold or held for sale for do-
mestic consumption in the United States un-
less such articles are removed from their ex-
port packaging and repackaged by the origi-
nal manufacturer into new packaging that
does not contain an export label.
(2) Alterations by persons other t
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5754
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.