Packages of cigarettes manufactured, imported, or packaged (1) for export from the United States or (2) for delivery to a vessel or aircraft, as supplies, for consumption beyond the jurisdiction of the internal revenue laws of the United States shall be exempt from the requirements of this chapter, but such exemptions shall not apply to cigarettes manufactured, imported, or packaged for sale or distribution to members or units of the Armed Forces of the United States located outside of the United States.
Pub. L. 89–92, § 12Pub. L. 91–222, § 284 Stat. 89 Pub. L. 98–474, § 5(a)98 Stat. 2203 (, formerly § 11, as added , , ; renumbered § 12, , , .)
Editorial Notes
Codification
section 12 of Pub. L. 89–9279 Stat. 284 section 1331 of this titleAnother , , , is set out as an Effective Date note under .
Prior Provisions
section 12 of Pub. L. 89–92section 1331 of this titleA prior was renumbered section 13 and is set out as a Separability note under .
Statutory Notes and Related Subsidiaries
Effective Date
section 3 of Pub. L. 91–222section 1331 of this titleSection effective , see , set out in part as a note under .