Page:United States Statutes at Large Volume 111 Part 1.djvu/698

 Ill STAT. 674 PUBLIC LAW 105-33 —AUG. 5, 1997 26 USC 5754. "SEC. 5754. RESTRICTION ON IMPORTATION OF PREVIOUSLY EXPORTED TOBACCO PRODUCTS. "(a) IN GENERAL. —Tobacco products and cigarette papers and tubes previously exported from the United States may be imported or brought into the United States only as provided in section 5704(d). For purposes of this section, section 5704(d), section 5761, and such other provisions as the Secretary may specify by regulations, references to exportation shall be treated as including a reference to shipment to the Commonwealth of Puerto Rico. "(b) CROSS REFERENCE. — "For penalty for the sale of tobacco products and cigarette papers and tubes in the United States which are labeled for export, see section 5761(c).''. (ii) The table of sections for subpart F of chapter 52 of such Code is amended by adding at the end the following new item: "Sec. 5754. Restriction on importation of previously exported tobacco products.". (2) IMPORTERS REQUIRED TO BE QUALIFIED.— (A) Sections 5712, 5713(a), 5721, 5722, 5762(a)(1), and 5763 (b) and (c) of such Code are each amended by inserting "or importer" after "manufacturer". (B) The heading of subsection (b) of section 5763 of such Code is amended by inserting "QUALIFIED IMPORTERS," after "MANUFACTURERS,". (C) The heading for subchapter B of chapter 52 of such Code is amended by inserting "and Importers" after "Manufacturers". (D) The item relating to subchapter B in the table of subchapters for chapter 52 of such Code is amended by inserting "and importers" after "manufacturers". (3) BOOKS OF 25 OR FEWER CIGARETTE PAPERS SUBJECT TO TAX.— Subsection (c) of section 5701 of such Code is amended by striking "On each book or set of cigarette papers containing more than 25 papers," and inserting "On cigarette papers,". (4) STORAGE OF TOBACCO PRODUCTS.—Subsection (k) of section 5702 of such Code is amended by inserting "under section 5704" after "internal revenue bond". (5) AUTHORITY TO PRESCRIBE MINIMUM MANUFACTURING ACTIVITY REQUIREMENTS.— Section 5712 of such Code is amended by striking "or" at the end of paragraph (1), by redesignating paragraph (2) as paragraph (3), and by inserting after paragraph (1) the following new paragraph: "(2) the activity proposed to be carried out at such premises does not meet such minimum capacity or activity requirements as the Secretary may prescribe, or". 26 USC 5701 (i) EFFECTIVE DATE.— note. (1) IN GENERAL. — The amendments made by this section shall apply to articles removed (as defined in section 5702(k) of the Internal Revenue Code of 1986, as amended by this section) after December 31, 1999. (2) TRANSITIONAL RULE.—Any person who— (A) on the date of the enactment of this Act is engaged in business as a manufacturer of roll-your-own tobacco or as an importer of tobacco products or cigarette papers and tubes, and

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