TOBACCO PERSONAL USE QUANTITY EXCEPTION TO NOT APPLY TO DELIVERY SALES.

SEC. 401. TOBACCO PERSONAL USE QUANTITY EXCEPTION TO NOT APPLY TO DELIVERY SALES.(a) Definitions.—Section 801 of the Tariff Act of 1930 (19 U.S.C. 1681) is amended by adding at the end the following:“(3) Delivery sale.—The term ‘delivery sale’ means any sale of cigarettes or a smokeless tobacco product to a consumer if—“(A) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or“(B) the cigarettes or smokeless tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical 120 STAT. 3048 presence of the buyer when the buyer obtains personal possession of the delivered cigarettes or smokeless tobacco product.”.(b) Inapplicability of Exemptions From Requirements for Entry of Certain Cigarettes and Smokeless Tobacco Products.—Section 802(b)(1) of the Tariff Act of 1930 (19 U.S.C. 1681a(b)(1)) is amended by adding at the end the following new sentence: “The preceding sentence shall not apply to any cigarettes or smokeless tobacco products sold in connection with a delivery sale.”.(c) State Access to Customs Certifications.—Section 802 of the Tariff Act of 1930 (19 U.S.C. 1681a) is amended by adding at the end the following new subsection:“(d) State Access to Customs Certifications.—A State, through its Attorney General, shall be entitled to obtain copies of any certification required under subsection (c) directly—“(1) upon request to the agency of the United States responsible for collecting such certification; or“(2) upon request to the importer, manufacturer, or authorized official of such importer or manufacturer.”.(d) Enforcement Provisions.—Section 803(b) of the Tariff Act of 1930 (19 U.S.C. 1681b(b)) is amended—(1) in the first sentence, by inserting before the period at the end the following: “, or to any State in which such tobacco product, cigarette papers, or tube is found”; and(2) in the second sentence, by inserting “, or to any State,” after “the United States”.(e) Inclusion of Smokeless Tobacco.—(1) Sections 802 and 803(a) of the Tariff Act of 1930 (19 U.S.C. 1681a and 1681b(a)) (other than the last sentence of section 802(b)(1), as added by subsection (b) of this section) are further amended by inserting “or smokeless tobacco products” after “cigarettes” each place it appears.(2) Section 802 of such Act is further amended—(A) in subsection (a)—(i) in paragraph (1), by inserting “or section 4 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4403), as the case may be” after “section 7 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1335a)”;(ii) in paragraph (2), by inserting “or section 3 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402), as the case may be,” after “section 4 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333)”; and(iii) in paragraph (3), by inserting “or section 3(d) of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402(d)), as the case may be” after “section 4(c) of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333(c))”;(B) in subsection (b)—(i) in the heading of paragraph (1), by inserting “or smokeless tobacco products” after “cigarettes”; and(ii) in the heading of paragraphs (2) and (3), by inserting “or smokeless tobacco products” after “cigarettes”; and120 STAT. 3049(C) in subsection (c)—(i) in the heading, by inserting “or smokeless tobacco product” after “cigarette”;(ii) in paragraph (1), by inserting “or section 4 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4403), as the case may be” after “section 7 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1335a)”;(iii) in paragraph (2)(A), by inserting “or section 3 of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402), as the case may be,” after “section 4 of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333)”; and(iv) in paragraph (2)(B), by inserting “or section 3(d) of the Comprehensive Smokeless Tobacco Health Education Act of 1986 (15 U.S.C. 4402(d)), as the case may be” after “section 4(c) of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. 1333(c))”.(3) Section 803(b) of such Act, as amended by subsection (d)(1) of this section, is further amended by inserting “, or any smokeless tobacco product,” after “or tube” the first place it appears.(4)(A) The heading of title VIII of such Act is amended by inserting “AND SMOKELESS TOBACCO PRODUCTS” after “CIGARETTES”.(B) The heading of section 802 of such Act is amended by inserting “and smokeless tobacco products” after “cigarettes”.(f) Application of Civil Penalties to Relandings of Tobacco Products Sold in a Delivery Sale.—(1) In general.—Section 5761 of the Internal Revenue Code of 1986 (relating to civil penalties) is amended by redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and inserting after subsection (c) the following new subsection:“(d) Personal Use Quantities.—“(1) In general.—No quantity of tobacco products other than the quantity referred to in paragraph (2) may be relanded or received as a personal use quantity.“(2) Exception for personal use quantity.—Subsection (c) and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under chapter 98 of the Harmonized Tariff Schedule of the United States, and such person may voluntarily relinquish to the Secretary at the time of entry any excess of such quantity without incurring the penalty under subsection (c).“(3) Special rule for delivery sales.—“(A) In general.—Paragraph (2) shall not apply to any tobacco product sold in connection with a delivery sale.“(B) Delivery sale.—For purposes of subparagraph (A), the term ‘delivery sale’ means any sale of a tobacco product to a consumer if—“(i) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online 120 STAT. 3050 service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made, or“(ii) the tobacco product is delivered by use of a common carrier, private delivery service, or the mail, or the seller is not in the physical presence of the buyer when the buyer obtains personal possession of the tobacco product.”.(2) Conforming amendments.—(A) Subsection (c) of section 5761 of such Code is amended by striking the last two sentences.(B) Paragraph (1) of section 5754(c) of such Code is amended by striking “section 5761(c)” and inserting “section 5761(d)”.(g) Effective Date.—The amendments made by this section shall apply with respect to goods entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act.