15 U.S.C. § 1340 : US Code - Section 1340: Cigarettes for export

Search 15 U.S.C. § 1340 : US Code - Section 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.