15 USC § 1340 - Cigarettes for export

---
identifier: "/us/usc/t15/s1340"
source: "usc"
legal_status: "official_prima_facie"
title: "15 USC § 1340 - Cigarettes for export"
title_number: 15
title_name: "COMMERCE AND TRADE"
section_number: "1340"
section_name: "Cigarettes for export"
chapter_number: 36
chapter_name: "CIGARETTE LABELING AND ADVERTISING"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 89–92, § 12, formerly § 11, as added Pub. L. 91–222, § 2, Apr. 1, 1970, 84 Stat. 89; renumbered § 12, Pub. L. 98–474, § 5(a), Oct. 12, 1984, 98 Stat. 2203.)"
---


# § 1340. Cigarettes for export

Packages of cigarettes manufactured, imported, or packaged (1) for export from the United States or (2) for delivery to a vessel or aircraft, as supplies, for consumption beyond the jurisdiction of the internal revenue laws of the United States shall be exempt from the requirements of this chapter, but such exemptions shall not apply to cigarettes manufactured, imported, or packaged for sale or distribution to members or units of the Armed Forces of the United States located outside of the United States.

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**Source Credit**: (Pub. L. 89–92, § 12, formerly § 11, as added Pub. L. 91–222, § 2, Apr. 1, 1970, 84 Stat. 89; renumbered § 12, Pub. L. 98–474, § 5(a), Oct. 12, 1984, 98 Stat. 2203.)

## Editorial Notes

### Codification

Another , , , is set out as an Effective Date note under .

### Prior Provisions

A prior  was renumbered section 13 and is set out as a Separability note under .

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , see , set out in part as a note under .