Title 15 — Commerce and TradeRelease 119-73not60
§1340 Cigarettes for Export
Title 15 › Chapter 36— CIGARETTE LABELING AND ADVERTISING › § 1340
Summary
Cigarettes made, imported, or packed to be exported or supplied to ships or planes for use outside U.S. tax rules are exempt, but not if meant for sale to U.S. military abroad.
Full Legal Text
Title 15, §1340
Commerce and Trade — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Another section 12 of Pub. L. 89–92, July 27, 1965, 79 Stat. 284, is set out as an
Effective Date
note under section 1331 of this title.
Prior Provisions
A prior section 12 of Pub. L. 89–92 was renumbered section 13 and is set out as a Separability note under section 1331 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Jan. 1, 1970, see section 3 of Pub. L. 91–222, set out in part as a note under section 1331 of this title.
Reference
Citations & Metadata
Citation
15 U.S.C. § 1340
Title 15 — Commerce and Trade
Last Updated
Apr 3, 2026
Release point: 119-73not60