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19 U.S.C. § 1681b — Enforcement

Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1681b — Enforcement

**(a) Civil penalty** Any person who violates a provision of [section 1681a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1681a&num=0&edition=prelim) shall, in addition to the tax and any other penalty provided by law, be liable for a civil penalty for each violation equal to the greater of $1,000 or 5 times the amount of the tax imposed by chapter 52 of the Internal Revenue Code of 1986 on all cigarettes or smokeless tobacco products that are the subject of such violation. **(b) Forfeitures** Any tobacco product, cigarette papers, or tube, or any smokeless tobacco product, that was imported into the United States or is sought to be imported into the United States in violation of, or without meeting the requirements of, [section 1681a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1681a&num=0&edition=prelim) shall be forfeited to the United States, or to any State in which such tobacco product, cigarette papers, or tube is found. Notwithstanding any other provision of law, any product forfeited to the United States, or to any State, pursuant to this subtitle shall be destroyed.

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Stable record: federal_law:legal_authorities:record_usc_a7d70764a207d474e2eef00e
Source file: Laws/federal/codes/united-states-code/title-19/section-1681b-enforcement--905eb8d262.md
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Source location: Title 19, Chapter 4, § 1681b; chapter-004-tariff-act-of-1930.md

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**(a) Civil penalty** Any person who violates a provision of [section 1681a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1681a&num=0&edition=prelim) shall, in addition to the tax and any other penalty provided by law, be liable for a civil penalty for each violation equal to the greater of $1,000 or 5 times the amount of the tax imposed by chapter 52 of the Internal Revenue Code of 1986 on all cigarettes or smokeless tobacco products that are the subject of such violation. **(b) Forfeitures** Any tobacco product, cigarette papers, or tube, or any smokeless tobacco product, that was imported into the United States or is sought to be imported into the United States in violation of, or without meeting the requirements of, [section 1681a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1681a&num=0&edition=prelim) shall be forfeited to the United States, or to any State in which such tobacco product, cigarette papers, or tube is found. Notwithstanding any other provision of law, any product forfeited to the United States, or to any State, pursuant to this subtitle shall be destroyed.

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1681 — Definitions

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.

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1683a — Establishment of softwood lumber importer declaration program

**(a) Establishment of program** (1) **In general** — The President shall establish and maintain an importer declaration program with respect to the importation of softwood lumber and softwood lumber products described in [section 1683b(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1683b/a&num=0&edition=prelim). The importer declaration program shall require importers of softwood lumber and softwood lumber products described in [section 1683b(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1683b/a&num=0&edition=prelim) to provide the information required under subsection (b) and declare the information required by subsection (c), and require that such information accompany the entry summary documentation. (2) **Electronic record** — The President shall establish an electronic record that includes the importer information required under subsection (b) and the declarations required under subsection (c). **(b) Required information** The President shall require the following information to be submitted by any person seeking to import softwood lumber or softwood lumber products described in [section 1683b(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1683b/a&num=0&edition=prelim): (1) The export price for each shipment of softwood lumber or softwood lumber products. (2) The estimated export charge, if any, applicable to each shipment of softwood lumber or softwood lumber products as calculated by applying the percentage determined and published by the Under Secretary for International Trade of the Department of Commerce pursuant to [section 1683c of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-s

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1681a — Requirements for entry of certain cigarettes and smokeless tobacco products

**(a) General rule** Except as provided in subsection (b), cigarettes or smokeless tobacco products may be imported into the United States only if— (1) the original manufacturer of those cigarettes or smokeless tobacco products has timely submitted, or has certified that it will timely submit, to the Secretary of Health and Human Services the lists of the ingredients added to the tobacco in the manufacture of such cigarettes or smokeless tobacco products as described in [section 1335a of title 15](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1335a&num=0&edition=prelim) or [section 4403 of title 15](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section4403&num=0&edition=prelim), as the case may be; (2) the precise warning statements in the precise format specified in [section 1333 of title 15](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1333&num=0&edition=prelim) or [section 4402 of title 15](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section4402&num=0&edition=prelim), as the case may be, are permanently imprinted on both— (A) the primary packaging of all those cigarettes or smokeless tobacco products; and (B) any other pack, box, carton, or container of any kind in which those cigarettes or smokeless tobacco products are to be offered for sale or otherwise distributed to consumers; (3) the manufacturer or importer of those cigarettes or smokeless tobacco products is in compliance with respect to those cigarettes or smokeless tobacco products being imported into the United States with a rotation plan approved by the Federal Trade Commission pursuant to section 1333(c) 11 See References in Text note below. of title 15 or section 4402(d) 1 of title 15, a

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Federal law — U.S. Code and appendices · legal_authorities

19 U.S.C. § 1681b — Enforcement

Page 427 TITLE 19—CUSTOMS DUTIES § 1683 Pub. L. 109–432, § 401(e)(1), which directed insertion of ‘‘or smokeless tobacco products’’ after ‘‘cigarettes’’ wherever appearing, was executed by making the inser- tion after ‘‘Cigarettes’’ in subsec. (b)(1), to reflect the probable intent of Congress. Pub. L. 109–432, § 401(b), inserted at end ‘‘The pre- ceding sentence shall not apply to any cigarettes or smokeless tobacco products sold in connection with a delivery sale.’’ Subsec. (b)(2), (3). Pub. L. 109–432, § 401(e)(2)(B)(ii), in- serted ‘‘or smokeless tobacco products’’ after ‘‘Ciga- rettes’’ in heading. Pub. L. 109–432, § 401(e)(1), which directed insertion of ‘‘or smokeless tobacco products’’ after ‘‘cigarettes’’ wherever appearing, was executed by making the inser- tion after ‘‘Cigarettes’’ and ‘‘cigarettes’’ wherever ap- pearing, to reflect the probable intent of Congress. Subsec. (c). Pub. L. 109–432, § 401(e)(2)(C)(i), inserted ‘‘or smokeless tobacco product’’ after ‘‘cigarette’’ in heading. Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless to- bacco products’’ after ‘‘cigarettes’’ in introductory and concluding provisions. Subsec. (c)(1). Pub. L. 109–432, § 401(e)(2)(C)(ii), in- serted ‘‘or section 4403 of title 15, as the case may be’’ after ‘‘section 1335a of title 15’’. Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless to- bacco products’’ after ‘‘cigarettes’’ in two places. Subsec. (c)(2)(A). Pub. L. 109–432, § 401(e)(2)(C)(iii), in- serted ‘‘or section 4402 of title 15, as the case may be,’’ after ‘‘section 1333 of title 15’’ in introductory provi- sions. Pub. L. 109–432, § 401(e)(1), inserted ‘‘or smokeless to- bacco products’’ after ‘‘cigarettes’’ in cls. (i) and (ii). Subsec. (c)(2)(B). Pub. L. 109–432, § 401(e)(2)(C)(iv), in-

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