Page:United States Statutes at Large Volume 114 Part 4.djvu/114

 114 STAT. 2176 PUBLIC LAW 106-476—NOV. 9, 2000 Imported Cigarette Compliance Act of 2000. 26 USC 1 note. United States to avail itself of all rights under the World Trade Organization with respect to Georgia. 19 USC 2434 SEC. 3002. TERMINATION OF APPLICATION OF TITLE IV OF THE TRADE note. ACT OF 1974 TO GEORGIA. (a) PRESIDENTIAL DETERMINATIONS AND EXTENSIONS OF NON- DISCRIMINATORY TREATMENT. —Notwithstanding any provision of title IV of the Trade Act of 1974 (19 U.S.C. 2431 et seq.), the President may— (1) determine that such title should no longer apply to Georgia; and (2) after making a determination under paragraph (1) with respect to Georgia, proclaim the extension of nondiscriminatory treatment (normal trade relations treatment) to the products of that country. (b) TERMINATION OF APPLICATION OF TITLE IV. — On and after the effective date of the extension under subsection (a)(2) of nondiscriminatory treatment to the products of Georgia, title IV of the Trade Act of 1974 shall cease to apply to that country. TITLE IV—IMPORTED CIGARETTE COMPLIANCE SEC. 4001. SHORT TITLE. This title may be cited as the "Imported Cigarette Compliance Act of 2000". SEC. 4002. MODIFICATIONS TO RULES GOVERNING REIMPORTATION OF TOBACCO PRODUCTS. (a) RESTRICTIONS ON TOBACCO PRODUCTS INTENDED FOR EXPORT.—Section 5754 of the Internal Revenue Code of 1986 is amended to read as follows: 26 USC 5754. "SEC. 5754. RESTRICTION ON IMPORTATION OF PREVIOUSLY EXPORTED TOBACCO PRODUCTS. "(a) EXPORT-LABELED TOBACCO PRODUCTS.— "(1) IN GENERAL. —Tobacco products and cigarette papers and tubes manufactured in the United States and labeled for exportation under this chapter— "(A) may be transferred to or removed from the premises of a manufacturer or an export warehouse proprietor only if such articles are being transferred or removed without tax in accordance with section 5704; "(B) may be imported or brought into the United States, after their exportation, only if such articles either are eligible to be released from customs custody with the partial duty exemption provided in section 5704(d) or are returned to the original manufacturer of such article as provided in section 5704(c); and "(C) may not be sold or held for sale for domestic consumption in the United States unless such articles are removed from their export packaging and repackaged by the original manufacturer into new packaging that does not contain an export label. "(2) ALTERATIONS BY PERSONS OTHER THAN ORIGINAL MANU- FACTURER.— Th is section shall apply to articles labeled for

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