Title 19, Customs DutiesRelease 119-110

§1681 Definitions

Title 19 › CHAPTER 4 — TARIFF ACT OF 1930 › SUBTITLE V — REQUIREMENTS APPLICABLE TO IMPORTS OF CERTAIN CIGARETTES AND SMOKELESS TOBACCO PRODUCTS › § 1681

Last updated Sep 22, 2026|Official source

Summary

Defines three key words used in the subtitle. "Secretary" means the Secretary of the Treasury unless it says otherwise. "Primary packaging" is the permanent package inside any clear outer wrap; safety warnings only count as permanent if printed on that inner package, not applied as stickers. "Delivery sale" means a sale where the buyer orders by phone, mail, internet, or any method where the seller is not physically with the buyer when the order is made, or when the product is sent or handed over so the buyer does not receive it in the seller’s presence.

Full Legal Text

Title 19, §1681

Customs Duties, Source: USLM XML via OLRC

In this subtitle:
(1)Secretary
Except as otherwise indicated, the term “Secretary” means the Secretary of the Treasury.
(2)Primary packaging
The term “primary packaging” refers to the permanent packaging inside of the innermost cellophane or other transparent wrapping and labels, if any. Warnings or other statements shall be deemed “permanently imprinted” only if printed directly on such primary packaging and not by way of stickers or other similar devices.
(3)Delivery sale
The term “delivery sale” means any sale of cigarettes or a smokeless tobacco product to a consumer if—
(A)the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
(B)the cigarettes or smokeless tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the delivered cigarettes or smokeless tobacco product.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2006—Par. (3). Pub. L. 109–432 added par. (3).

Statutory Notes and Related Subsidiaries

Effective Date

of 2006 Amendment Pub. L. 109–432, div. C, title IV, § 401(g), Dec. 20, 2006, 120 Stat. 3050, provided that: “The

Amendments

made by this section [amending this section, section 1681a and 1681b of this title, and section 5754 and 5761 of Title 26, Internal Revenue Code] shall apply with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act [Dec. 20, 2006].”

Effective Date

Pub. L. 106–476, title IV, § 4004(b), Nov. 9, 2000, 114 Stat. 2181, provided that: “The amendment made by subsection (a) [enacting this subtitle] shall take effect 30 days after the date of the enactment of this Act [Nov. 9, 2000].”

Reference

Citations & Metadata

Citation

19 U.S.C. § 1681

Title 19, Customs Duties

Last Updated

Sep 22, 2026

Release point: 119-110