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Title 26 — Internal Revenue CodeRelease 119-73

§5754 Restriction on importation of previously exported tobacco products

Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 52— - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES › Subchapter Subchapter F— - General Provisions › § 5754

Last updated Apr 6, 2026|Official source

Summary

It limits how U.S.-made tobacco products and cigarette papers or tubes that are marked for export can be moved, brought back, or sold in the United States. They can only be moved off a factory or export warehouse tax-free as allowed under section 5704. If brought back into the country after export, they must either qualify for the partial duty exemption in section 5704(d) or be returned to the original maker under section 5704(c). They cannot be sold for U.S. consumers unless the original maker removes the export packaging and puts the goods into new packaging with no export label. If someone alters packaging to hide an export label, the product still counts as marked for export. Shipment to Puerto Rico is treated like export for these rules. The rule uses the mark required by section 5704(b) to decide what “export labeled” means. A personal-use exception and the civil, criminal, and forfeiture penalties are in sections 5761(d), 5761(c), and 5762(b).

Full Legal Text

Title 26, §5754

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)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)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)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)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)(1)For exception to this section for personal use, see section 5761(d).
(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).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2006—Subsec. (c)(1). Pub. L. 109–432 substituted “5761(d)” for “5761(c)”. 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).”

Statutory Notes and Related Subsidiaries

Effective Date

of 2006 AmendmentAmendment by Pub. L. 109–432 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 20, 2006, see section 401(g) of Pub. L. 109–432, set out as a note under section 1681 of Title 19, Customs Duties.

Effective Date

of 2000 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5754

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73