Editorial Notes
References in Text

Chapter 52 of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 5701 et seq. of Title 26, Internal Revenue Code.


Another section 803 of act June 17, 1930, is classified to section 1683a of this title.


2006—Subsec. (a). Pub. L. 109–432, § 401(e)(1), inserted “or smokeless tobacco products” after “cigarettes”.

Subsec. (b). Pub. L. 109–432, § 401(d), (e)(3), in first sentence, inserted “, or any smokeless tobacco product,” before “that was imported” and “, or to any State in which such tobacco product, cigarette papers, or tube is found” before period at end and, in second sentence, inserted “, or to any State,” after “United States”.

Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment

Amendment 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 L. 109–432 applicable with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after Dec. 20, 2006, see section 401(g) of Pub.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 this title.

Effective Date

Section effective 30 days after Nov. 9, 2000, see section 4004(b) of Pub. L. 106–476, set out as a note under section 1681 of this title.