I 
108TH CONGRESS 
2D SESSION 
H. R. 4820 
To amend the Internal Revenue Code of 1986 to deter the smuggling of 
tobacco products into the United States, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 13, 2004 
Mr. DOGGETT (for himself, Mr. PLATTS, Mr. WAXMAN, Mr. MEEHAN, Mr. 
STARK, Mr. LEVIN, Mr. MCDERMOTT, Mr. LEWIS of Georgia, Mr. NEAL 
of Massachusetts, Mr. MCNULTY, Mr. BECERRA, Mrs. JONES of Ohio, 
Mr. ABERCROMBIE, Mr. ACKERMAN, Mr. ALLEN, Mr. ANDREWS, Ms. 
BALDWIN, Mr. BELL, Mr. BERMAN, Mr. BLUMENAUER, Mr. BROWN of 
Ohio, Mrs. CAPPS, Mr. CAPUANO, Mr. CONYERS, Mr. CROWLEY, Mr. 
DAVIS
of Illinois, Mrs. DAVIS
of California, Mr. DEFAZIO, Ms. 
DEGETTE, Mr. DELAHUNT, Ms. DELAURO, Mr. EMANUEL, Ms. ESHOO, 
Mr. EVANS, Mr. FARR, Mr. FILNER, Mr. FRANK of Massachusetts, Mr. 
GREEN of Texas, Mr. GRIJALVA, Mr. GUTIERREZ, Mr. HINCHEY, Mr. 
HINOJOSA, Mr. HOEFFEL, Mr. HOLT, Mr. HONDA, Ms. HOOLEY of Or-
egon, Mr. JACKSON of Illinois, Ms. JACKSON-LEE of Texas, Ms. EDDIE 
BERNICE JOHNSON of Texas, Ms. KAPTUR, Mr. KENNEDY of Rhode Is-
land, Ms. KILPATRICK, Mr. KIND, Mr. KUCINICH, Mr. LAMPSON, Mr. 
LANGEVIN, Mr. LANTOS, Ms. LEE, Mr. LIPINSKI, Ms. LOFGREN, Mr. 
LYNCH, Mrs. MALONEY, Mr. MARKEY, Mr. MATHESON, Mrs. MCCARTHY 
of New York, Ms. MCCARTHY of Missouri, Mr. MCGOVERN, Mr. MEEKS 
of New York, Ms. MILLENDER-MCDONALD, Mr. GEORGE MILLER of 
California, Mr. NADLER, Mrs. NAPOLITANO, Mr. OBERSTAR, Mr. OLVER, 
Mr. OWENS, Mr. PALLONE, Mr. RODRIGUEZ, Mr. ROTHMAN, Ms. ROY-
BAL-ALLARD, Mr. RUSH, Mr. RYAN of Ohio, Ms. LINDA T. SA´NCHEZ of 
California, Mr. SANDERS, Ms. SCHAKOWSKY, Mr. SCHIFF, Mr. SERRANO, 
Mr. SHERMAN, Ms. SLAUGHTER, Mr. SNYDER, Ms. SOLIS, Mrs. 
TAUSCHER, Mr. TIERNEY, Mr. UDALL of New Mexico, Mr. VAN HOLLEN, 
Ms. VELA´ZQUEZ, Mr. VISCLOSKY, Ms. WATERS, Ms. WATSON, Mr. 
WEINER, Ms. WOOLSEY, and Mr. WU) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committee on the Judiciary, for a period to be subsequently 
determined by the Speaker, in each case for consideration of such provi-
sions as fall within the jurisdiction of the committee concerned
A BILL 
To amend the Internal Revenue Code of 1986 to deter the 
smuggling of tobacco products into the United States, 
and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Smuggled Tobacco Prevention Act of 2004’’. 
TITLE I—AMENDMENTS TO IN-
TERNAL REVENUE CODE OF 
1986 
SEC. 101. AMENDMENT OF 1986 CODE. 
Except as otherwise expressly provided, whenever in 
this title an amendment or repeal is expressed in terms 
of an amendment to, or repeal of, a section or other provi-
sion, the reference shall be considered to be made to a 
section or other provision of the Internal Revenue Code 
of 1986. 
SEC. 102. IMPROVED MARKING AND LABELING; EXPORT 
BONDS. 
(a) IN GENERAL.—Subsection (b) of section 5723 
(relating to marks, labels, and notices) is amended— 
(1) by striking ‘‘, if any,’’ and
(2) by adding at the end the following: ‘‘Such 
marks, labels, and notices shall include marks and 
notices relating to the following: 
‘‘(1) IDENTIFICATION.—Each person who is a 
manufacturer or importer of tobacco products shall 
(in accordance with regulations prescribed by the 
Secretary) legibly print a unique serial number on 
all packages of tobacco products manufactured or 
imported by such person for sale or distribution. 
Such serial number shall be designed to enable the 
Secretary to identify the manufacturer of the prod-
uct (and, in the case of importation, the manufac-
turer and importer of the product), the location and 
date of manufacture (and, if imported, the location 
and date of importation), and any other information 
the Secretary determines necessary or appropriate 
for the proper administration of the chapter. The 
Secretary shall determine the size and location of 
the serial number. 
‘‘(2) 
MARKING
REQUIREMENTS
FOR
EX-
PORTS.—Each package of a tobacco product that is 
exported shall be marked for export from the United 
States and shall be marked as to the foreign country 
which is to be the final destination of such product. 
Such marking shall be visible and prominent and
shall be in English and in the primary language of 
such foreign country. The Secretary shall promul-
gate regulations to determine the size and location 
of the mark.’’. 
(b) SALES ON INDIAN RESERVATIONS; PACKAGE DE-
FINED.—Section 5723 is amended by adding at the end 
the following new subsections: 
‘‘(f) SALES ON INDIAN RESERVATIONS.—Each pack-
age of a tobacco product that is sold on an Indian reserva-
tion (as defined in section 403(9) of the Indian Child Pro-
tection and Family Violence Prevention Act (25 U.S.C. 
3202(9)) shall be visibly and prominently labeled as such. 
The Secretary, in consultation with the Secretary of the 
Interior, shall promulgate regulations with respect to such 
labeling, including requirements for the size and location 
of the label. 
‘‘(g) DEFINITION OF PACKAGE.—For purposes of 
this section, the term ‘package’ means the innermost 
sealed container visible from the outside of the individual 
container irrespective of the material from which such con-
tainer is made, in which a tobacco product is placed by 
the manufacturer and in which such tobacco product is 
offered for sale to a member of the general public.’’. 
(c) REQUIREMENTS
FOR TRACKING
OF TOBACCO 
PRODUCTS.—
(1) IN GENERAL.—Subchapter B of chapter 52 
is amended by adding at the end the following new 
section: 
‘‘SEC. 5714. EXPORT BONDS. 
‘‘(a) POSTING OF BOND.— 
‘‘(1) IN GENERAL.—It shall be unlawful for any 
person to export any tobacco product unless such 
person— 
‘‘(A) has posted with the Secretary a to-
bacco product bond in accordance with this sec-
tion for such product that contains a disclosure 
of the country to which such product will be ex-
ported; and 
‘‘(B) receives a written statement from the 
recipient of the tobacco products involved that 
such person— 
‘‘(i) will not knowingly and willfully 
violate or cause to be violated any law or 
regulation of such country, the United 
States, any State, the District of Colum-
bia, or any possession of the United States 
with respect to such products; and 
‘‘(ii) has never been convicted of any 
offense with respect to tobacco products.