§ 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
(2)
Alterations by persons other than original manufacturer
This section shall apply to articles labeled for export even if the packaging or the appearance of such packaging to the consumer of such articles has been modified or altered by a person other than the original manufacturer so as to remove or conceal or attempt to remove or conceal (including by the placement of a sticker over) any export label.