
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC5754]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
      Subtitle E--Alcohol, Tobacco, and Certain Other Excise Taxes
 
       CHAPTER 52--TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
 
                    Subchapter F--General Provisions
 
Sec. 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 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(c).
            (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).

(Added Pub. L. 105-33, title IX, Sec. 9302(h)(1)(E)(i), Aug. 5, 1997, 
111 Stat. 673; amended Pub. L. 106-476, title IV, Sec. 4002(a), Nov. 9, 
2000, 114 Stat. 2176.)


                               Amendments

    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 papers 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 regulations, references to 
exportation shall be treated as including 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).''


                    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.

                  Section Referred to in Other Sections

    This section is referred to in section 5761 of this title; title 19 
section 1681a.
