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(c) REQUIREMENT TO DESTROY FORFEITED TO-
BACCO PRODUCTS.—The last sentence of subsection (c)
of section 5761 of such Code is amended by striking ‘‘the
jurisdiction of the United States’’ and all that follows
through the end period and inserting ‘‘the jurisdiction of
the United States shall be forfeited to the United States
and destroyed. All vessels, vehicles, and aircraft used in
such relanding or in removing such products, papers, and
tubes from the place where relanded, shall be forfeited to
the United States.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall take effect 90 days after the date of the
enactment of this Act.
(e) STUDY.—The Secretary of the Treasury shall re-
port to Congress on the impact of requiring export ware-
houses to be authorized by the original manufacturer to
receive relanded export-labeled cigarettes.
SEC. 4003. TECHNICAL AMENDMENT TO THE BALANCED
BUDGET ACT OF 1997.
(a) IN GENERAL.—Subsection (c) of section 5761 of
the Internal Revenue Code of 1986 is amended by adding
at the end the following: ‘‘This subsection and section
5754 shall not apply to any person who relands or receives
tobacco products in the quantity allowed entry free of tax
and duty under subchapter IV of chapter 98 of the Har-
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monized Tariff Schedule of the United States. No quantity
of tobacco products other than the quantity referred to
in the preceding sentence may be relanded or received as
a personal use quantity.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall take effect as if included in section 9302
of the Balanced Budget Act of 1997.
SEC. 4004. REQUIREMENTS APPLICABLE TO IMPORTS OF
CERTAIN CIGARETTES.
(a) IN GENERAL.—The Tariff Act of 1930 (19
U.S.C. 1202 et seq.) is amended by adding at the end
the following:
‘‘TITLE 
VIII—REQUIREMENTS
APPLICABLE TO IMPORTS OF
CERTAIN CIGARETTES
‘‘SEC. 801. DEFINITIONS.
‘‘In this title:
‘‘(1) SECRETARY.—Except as otherwise indi-
cated, 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’
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only if printed directly on such primary packaging
and not by way of stickers or other similar devices.
‘‘SEC. 802. REQUIREMENTS FOR ENTRY OF CERTAIN CIGA-
RETTES.
‘‘(a) GENERAL RULE.—Except as provided in sub-
section (b), cigarettes may be imported into the United
States only if—
‘‘(1) the original manufacturer of those ciga-
rettes has timely submitted, or has certified that it
will timely submit, to the Secretary of Health and
Human Services the lists of the ingredients added to
the tobacco in the manufacture of such cigarettes as
described in section 7 of the Federal Cigarette La-
beling and Advertising Act (15 U.S.C. 1335a);
‘‘(2) the precise warning statements in the pre-
cise format specified in section 4 of the Federal Cig-
arette Labeling and Advertising Act (15 U.S.C.
1333) are permanently imprinted on both—
‘‘(A) the primary packaging of all those
cigarettes; and
‘‘(B) any other pack, box, carton, or con-
tainer of any kind in which those cigarettes are
to be offered for sale or otherwise distributed to
consumers;
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‘‘(3) the manufacturer or importer of those
cigarettes is in compliance with respect to those
cigarettes being imported into the United States
with a rotation plan approved by the Federal Trade
Commission pursuant to section 4(c) of the Federal
Cigarette Labeling and Advertising Act (15 U.S.C.
1333(c));
‘‘(4) if such cigarettes bear a United States
trademark registered for such cigarettes, the owner
of such United States trademark registration for
cigarettes (or a person authorized to act on behalf
of such owner) has consented to the importation of
such cigarettes into the United States; and
‘‘(5) the importer has submitted at the time of
entry all of the certificates described in subsection
(c).
‘‘(b) EXEMPTIONS.—Cigarettes satisfying the condi-
tions of any of the following paragraphs shall not be sub-
ject to the requirements of subsection (a):
‘‘(1) PERSONAL-USE
CIGARETTES.—Cigarettes
that are imported into the United States in personal
use quantities that are allowed entry free of tax and
duty under subchapter IV of chapter 98 of the Har-
monized Tariff Schedule of the United States.
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‘‘(2) CIGARETTES IMPORTED INTO THE UNITED
STATES
FOR
ANALYSIS.—Cigarettes that are im-
ported into the United States solely for the purpose
of analysis in quantities suitable for such purpose,
but only if the importer submits at the time of entry
a certificate signed, under penalties of perjury, by
the consignee (or a person authorized by such con-
signee) providing such facts as may be required by
the Secretary to establish that such consignee is a
manufacturer of cigarettes, a Federal or State gov-
ernment agency, a university, or is otherwise en-
gaged in bona fide research and stating that such
cigarettes will be used solely for analysis and will not
be sold in domestic commerce in the United States.
‘‘(3) CIGARETTES INTENDED FOR NONCOMMER-
CIAL
USE, 
REEXPORT, 
OR
REPACKAGING.—
Cigarettes—
‘‘(A) for which the owner of such United
States trademark registration for cigarettes (or
a person authorized to act on behalf of such
owner) has consented to the importation of
such cigarettes into the United States; and
‘‘(B) for which the importer submits a cer-
tificate signed by the manufacturer or export
warehouse (or a person authorized by such
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manufacturer or export warehouse) to which
such cigarettes are to be delivered (as provided
in subparagraph (A)) stating, under penalties of
perjury, with respect to those cigarettes, that it
will not distribute those cigarettes into domestic
commerce unless prior to such distribution all
steps have been taken to comply with para-
graphs (1), (2), and (3) of subsection (a), and,
to the extent applicable, section 5754(a)(1) (B)
and (C) of the Internal Revenue Code of 1986.
For purposes of this section, a trademark is registered in
the United States if it is registered in the United States
Patent and Trademark Office under the provisions of title
I of the Act of July 5, 1946 (popularly known as the
‘Trademark Act of 1946’), and a copy of the certificate
of registration of such mark has been filed with the Sec-
retary. The Secretary shall make available to interested
parties a current list of the marks so filed.
‘‘(c) CUSTOMS CERTIFICATIONS REQUIRED FOR CIG-
ARETTE IMPORTS.—The certificates that must be sub-
mitted by the importer of cigarettes at the time of entry
in order to comply with subsection (a)(5) are—
‘‘(1) a certificate signed by the manufacturer of
such cigarettes or an authorized official of such
manufacturer stating under penalties of perjury,
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‘‘SEC. 803. ENFORCEMENT.
‘‘(a) CIVIL PENALTY.—Any person who violates a
provision of section 802 shall, in addition to the tax and
any other penalty provided by law, be liable for a civil pen-
alty for each violation equal to the greater of $1,000 or
5 times the amount of the tax imposed by chapter 52 of
the Internal Revenue Code of 1986 on all cigarettes that
are the subject of such violation.
‘‘(b) FORFEITURES.—Any tobacco product, cigarette
papers, or tube that was imported into the United States
or is sought to be imported into the United States in viola-
tion of, or without meeting the requirements of, section
802 shall be forfeited to the United States. Notwith-
standing any other provision of law, any product forfeited
to the United States pursuant to this title shall be de-
stroyed.’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall take effect 30 days after the date of
the enactment of this Act.
Attest:
Clerk.