47-2426 Application of §§ 2419 through 2425.
(a) Sections 2419 through 2425 shall not apply to cigarettes which,
in accordance with section 555 of An Act to provide revenue, to regulate
commerce with foreign countries, to encourage the industries of the United
States, to protect labor and for other purposes, approved June 17, 1930
(46 Stat. 743; 19 U.S.C. § 1555(b) ), and any implementing regulations,
are (1) allowed to be imported or brought into the United States, or (2)
sold or intended to be sold as duty-free merchandise by a duty-free sales
enterprise; provided, that this section shall apply to any such cigarettes
that are brought back into the customs territory for resale within the
customs territory.
(b) The penalties provided in this chapter are in addition to any other penalties imposed under law.
(b) The penalties provided in this chapter are in addition to any other penalties imposed under law.
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