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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 15 U.S.C. § 1340 Cigarettes for export us united_states_code code_section 15 COMMERCE AND TRADE 36 CIGARETTE LABELING AND ADVERTISING 1340 15 U.S.C. § 1340 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip /us/usc/t15/s1340 data/legal/raw/us/code/title-15/usc15.xml 9b7ca4b3c6be8baa8efc429e37c284d56f03254c6371ed6c3a44cfab58be94ff 6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059 dfff730bae87725de6cc9fc30b4d7d695dbd4559126a37b136f21661d1480871 2026-07-04 official
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15 U.S.C. § 1340 - Cigarettes for export

Text

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.

(Pub. L. 8992, § 12, formerly § 11, as added Pub. L. 91222, § 2, Apr. 1, 1970, 84 Stat. 89; renumbered § 12, Pub. L. 98474, § 5(a), Oct. 12, 1984, 98 Stat. 2203.)

Notes

Editorial Notes

Codification Another section 12 of Pub. L. 8992, July 27, 1965, 79 Stat. 284, is set out as an Effective Date note under section 1331 of this title.

Prior ProvisionsA prior section 12 of Pub. L. 8992 was renumbered section 13 and is set out as a Separability note under section 1331 of this title.

Statutory Notes and Related Subsidiaries

Effective DateSection effective Jan. 1, 1970, see section 3 of Pub. L. 91222, set out in part as a note under section 1331 of this title.