15 U.S. Code § 1340 - Cigarettes for export

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. 89–92, § 12, formerly § 11, as added Pub. L. 91–222, § 2,Apr. 1, 1970, 84 Stat. 89; renumbered § 12,Pub. L. 98–474, § 5(a),Oct. 12, 1984, 98 Stat. 2203.)

Another section 12 ofPub. L. 89–92, July 27, 1965, 79 Stat. 284, is set out as an Effective Date note under section 1331 of this title.
Prior Provisions

A prior section 12 ofPub. L. 89–92was renumbered section 13 and is set out as a Separability note under section 1331 of this title.
Effective Date

Section effective Jan. 1, 1970, see section 3 ofPub. L. 91–222, set out in part as a note under section 1331 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

15 USCDescription of ChangeSession YearPublic LawStatutes at Large


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