General rule
Exemptions
Personal-use cigarettes or smokeless tobacco products
Cigarettes or smokeless tobacco products that are imported into the United States in personal use quantities that are allowed entry free of tax and duty under subchapter IV of chapter 98 of the Harmonized Tariff Schedule of the United States. The preceding sentence shall not apply to any cigarettes or smokeless tobacco products sold in connection with a delivery sale.
Cigarettes or smokeless tobacco products imported into the United States for analysis
Cigarettes or smokeless tobacco products that are imported into the United States solely for the purpose of analysis in quantities suitable for such purpose, but only if the importer submits at the time of entry a certificate signed, under penalties of perjury, by the consignee (or a person authorized by such consignee) providing such facts as may be required by the Secretary to establish that such consignee is a manufacturer of cigarettes or smokeless tobacco products, a Federal or State government agency, a university, or is otherwise engaged in bona fide research and stating that such cigarettes or smokeless tobacco products will be used solely for analysis and will not be sold in domestic commerce in the United States.
Cigarettes or smokeless tobacco products intended for noncommercial use, reexport, or repackaging
Customs certifications required for cigarette or smokeless tobacco product imports
State access to customs certifications
June 17, 1930, ch. 497Pub. L. 106–476, title IV, § 4004(a)114 Stat. 2178Pub. L. 109–432, div. C, title IV, § 401(b)120 Stat. 3048(, title VIII, § 802, as added , , ; amended , (c), (e)(1), (2), (4)(B), , , 3049.)
Editorial Notes
References in Text
section 1202 of this titleThe Harmonized Tariff Schedule of the United States, referred to in subsec. (b)(1), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under .
act July 5, 1946, ch. 54060 Stat. 427section 1051 of Title 15The Trademark Act of 1946, referred to in subsec. (b), is , , also popularly known as the Lanham Act. Title I of the Act is classified generally to subchapter I (§ 1051 et seq.) of chapter 22 of Title 15, Commerce and Trade. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Pub. L. 111–31, div. A, title II123 Stat. 1842Sections 1333 and 4402 of title 15, referred to in subsecs. (a)(3) and (c)(2)(B), were amended by , §§ 201(a), 202(b), 204(a), 205(a), 206, , , 1845, 1846, 1848, 1849, and, as so amended, sections 1333(c) and 4402(d) no longer relate to the Federal Trade Commission’s approval of a rotation plan.
Codification
section 1683 of this titleAnother section 802 of act , is classified to .
Amendments
Pub. L. 109–432, § 401(e)(4)(B)2006—, inserted “and smokeless tobacco products” after “cigarettes” in section catchline.
Pub. L. 109–432, § 401(e)(1)Subsec. (a). , inserted “or smokeless tobacco products” after “cigarettes” in introductory provisions.
Pub. L. 109–432, § 401(e)(2)(A)(i)section 4403 of title 15section 1335a of title 15Subsec. (a)(1). , inserted “or , as the case may be” after “”.
Pub. L. 109–432, § 401(e)(1), inserted “or smokeless tobacco products” after “cigarettes” in two places.
Pub. L. 109–432, § 401(e)(2)(A)(ii)section 4402 of title 15section 1333 of title 15Subsec. (a)(2). , inserted “or , as the case may be,” after “” in introductory provisions.
Pub. L. 109–432, § 401(e)(1), inserted “or smokeless tobacco products” after “cigarettes” in subpars. (A) and (B).
Pub. L. 109–432, § 401(e)(2)(A)(iii)section 4402(d) of title 15section 1333(c) of title 15Subsec. (a)(3). , inserted “or , as the case may be” after “”.
Pub. L. 109–432, § 401(e)(1), inserted “or smokeless tobacco products” after “cigarettes” in two places.
Pub. L. 109–432, § 401(e)(1)Subsec. (a)(4). , inserted “or smokeless tobacco products” after “cigarettes” wherever appearing.
Pub. L. 109–432, § 401(e)(1)Subsec. (b). , which directed insertion of “or smokeless tobacco products” after “cigarettes” wherever appearing, was executed by making the insertion after “Cigarettes” in introductory provisions, to reflect the probable intent of Congress.
Pub. L. 109–432, § 401(e)(2)(B)(i)Subsec. (b)(1). , inserted “or smokeless tobacco products” after “cigarettes” 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 insertion after “Cigarettes” in subsec. (b)(1), to reflect the probable intent of Congress.
Pub. L. 109–432, § 401(b), inserted at end “The preceding sentence shall not apply to any cigarettes or smokeless tobacco products sold in connection with a delivery sale.”
Pub. L. 109–432, § 401(e)(2)(B)(ii)Subsec. (b)(2), (3). , inserted “or smokeless tobacco products” after “Cigarettes” 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 insertion after “Cigarettes” and “cigarettes” wherever appearing, to reflect the probable intent of Congress.
Pub. L. 109–432, § 401(e)(2)(C)(i)Subsec. (c). , inserted “or smokeless tobacco product” after “cigarette” in heading.
Pub. L. 109–432, § 401(e)(1), inserted “or smokeless tobacco products” after “cigarettes” in introductory and concluding provisions.
Pub. L. 109–432, § 401(e)(2)(C)(ii)section 4403 of title 15section 1335a of title 15Subsec. (c)(1). , inserted “or , as the case may be” after “”.
Pub. L. 109–432, § 401(e)(1), inserted “or smokeless tobacco products” after “cigarettes” in two places.
Pub. L. 109–432, § 401(e)(2)(C)(iii)section 4402 of title 15section 1333 of title 15Subsec. (c)(2)(A). , inserted “or , as the case may be,” after “” in introductory provisions.
Pub. L. 109–432, § 401(e)(1), inserted “or smokeless tobacco products” after “cigarettes” in cls. (i) and (ii).
Pub. L. 109–432, § 401(e)(2)(C)(iv)section 4402(d) of title 15section 1333(c) of title 15Subsec. (c)(2)(B). , inserted “or , as the case may be” after “”.
Pub. L. 109–432, § 401(e)(1), inserted “or smokeless tobacco products” after “cigarettes”.
Pub. L. 109–432, § 401(e)(1)Subsec. (c)(3)(A). , inserted “or smokeless tobacco products” after “cigarettes” wherever appearing.
Pub. L. 109–432, § 401(c)Subsec. (d). , added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Pub. L. 109–432section 401(g) of Pub. L. 109–432section 1681 of this titleAmendment by applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after , see , set out as a note under .
Effective Date
section 4004(b) of Pub. L. 106–476section 1681 of this titleSection effective 30 days after , see , set out as a note under .