§ 58.1-1032. Applicability
The provisions of this chapter shall not apply to (i) cigarettes allowed to be imported or brought into the United States for personal use or (ii) cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. § 1555 (b) and any implementing regulations. This section, however, shall apply to cigarettes described in clause (ii) that are brought back into the customs territory for resale within the customs territory.
(2000, cc. 880, 901.)
Sections: Previous 58.1-1031 58.1-1032 58.1-1033 58.1-1034 58.1-1035 58.1-1036 58.1-1037 NextLast modified: April 3, 2009