26 U.S.C. § 5754 — Restriction on importation of previously

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 than original manufacturer This section shall apply to articles labeled for export even if the packaging or the appear- ance 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 re- move 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, ref- erences to exportation shall be treated as in- cluding a reference to shipment to the Com- monwealth of Puerto Rico. (b) Export label For purposes of this section, an article is la- beled 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 viola- tion of this section, see section 5762(b). (4) For forfeiture provisions related to violations of this section, see section 5761(c). (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.) Editorial Notes AMENDMENTS 2006—Subsec. (c)(1). Pub. L. 109–432 substituted ‘‘5761(d)’’ for ‘‘5761(c)’’. 2000—Pub. L. 106–476 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: ‘‘(a) IN GENERAL.—Tobacco products and cigarette pa- pers and tubes previously exported from the United States may be imported or brought into the United States only as provided in section 5704(d). For purposes of this section, section 5704(d), section 5761, and such other provisions as the Secretary may specify by regu- lations, references to exportation shall be treated as in- cluding a reference to shipment to the Commonwealth of Puerto Rico. ‘‘(b) CROSS REFERENCE.— ‘‘For penalty for the sale of tobacco products and cigarette papers and tubes in the United States which are labeled for export, see section 5761(c).’’ Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L. 109–432 applicable with re- spect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 20, 2006, see section 401(g) of Pub. L. 109–432, set out as a note under section 1681 of Title 19, Customs Duties. EFFECTIVE DATE OF 2000 AMENDMENT Amendment by Pub. L. 106–476 effective 90 days after Nov. 9, 2000, see section 4002(d) of Pub. L. 106–476, set out as a note under section 5704 of this title. EFFECTIVE DATE Section applicable to articles removed, as defined in section 5702(j) of this title, after Dec. 31, 1999, with transition rule, see section 9302(i) of Pub. L. 105–33, set out as an Effective Date of 1997 Amendment note under section 5701 of this title. Subchapter G—Penalties and Forfeitures Sec. 5761. Civil penalties. 5762. Criminal penalties. 5763. Forfeitures. Editorial Notes AMENDMENTS 1987—Pub. L. 100–203, title X, § 10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449, redesignated subchapter F as G. 1965—Pub. L. 89–44, title V, § 502(b)(7), June 21, 1965, 79 Stat. 151, redesignated subchapter G as F. Former sub- chapter F redesignated E. 1958—Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1425, substituted ‘‘Penalties and Forfeitures’’ for ‘‘Fines, Penalties, and Forfeitures’’ in subchapter head- ing. § 5761. Civil penalties (a) Omitting things required or doing things for- bidden Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon him by