26 USC 5754: Restriction on importation of previously exported tobacco products
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26 USC 5754: Restriction on importation of previously exported tobacco products Text contains those laws in effect on January 23, 2000
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBESSubchapter F-General Provisions

§5754. Restriction on importation of previously exported tobacco products

(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).

(Added Pub. L. 105–33, title IX, §9302(h)(1)(E)(i), Aug. 5, 1997, 111 Stat. 673 .)

Effective Date

Section applicable to articles removed, as defined in section 5702(k) 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.