Amendment of Regulations Relating to Tobacco Product
Importation Restrictions, Markings, Repackaging, and Destruction of Forfeited
Washington, DC - The Bureau of Alcohol, Tobacco and Firearms
(ATF) announces that it is amending certain regulations governing tobacco
products in order to implement several provisions of the Imported Cigarette
Compliance Act of 2000, included as part of the Tariff Suspension and
Trade Act of 2000. The regulations are effective October 28, 2001.
The new law requires that tobacco products and cigarette papers and tubes
manufactured in the United States and labeled or shipped for exportation
can only be re-imported by the original manufacturer or by an export warehouse
authorized to do so by the original manufacturer (except for a personal
use exemption). Those articles labeled for exportation may not be sold
or held for sale for domestic consumption unless they are removed from
their export packaging and repackaged -- again, by the original manufacturer
-- into new packaging that does not bear an export label. The new regulations
also require the destruction of tobacco products forfeited under Section
5761(c) of the Internal Revenue Code of 1986.
The final rule also amends regulations involving tobacco products in
order to implement Section 315 of the Consolidated Appropriations Act,
2001. Travelers entering the United States may now claim and be granted
a limited personal use exemption that allows them to bring U. S. manufactured
tobacco products labeled for export back into the United States. This
exemption covers a quantity up to the quantity allowed free of tax and
duty under Chapter 98 of the Harmonized Tariff Schedule of the United
States. In addition, a traveler claiming such a personal use exemption
may voluntarily relinquish to the U.S. Customs Service any tobacco products
in excess of this quantity without incurring a penalty.
Click here to read the complete
text of the final rule (T.D. ATF-465) or visit the ATF web site at: www.atf.treas.gov.