---
kind: "section"
citation: "15 U.S.C. § 1340"
title: "15"
title_heading: "Commerce and Trade"
number: "1340"
heading: "Cigarettes for export"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/1340"
units:
  - "Chapter 36 — Cigarette Labeling and Advertising"
---

# §1340. Cigarettes for export


[Packages](/usc/15/1332.md?p=4) of [cigarettes](/usc/15/1332.md?p=1) manufactured, imported, or packaged (1) for export from the [United States](/usc/15/1332.md?p=3) 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](/usc/15/1332.md?p=3) shall be exempt from the requirements of this chapter, but such exemptions shall not apply to [cigarettes](/usc/15/1332.md?p=1) manufactured, imported, or packaged for [sale or distribution](/usc/15/1332.md?p=6) to members or units of the Armed Forces of the [United States](/usc/15/1332.md?p=3) located outside of the [United States](/usc/15/1332.md?p=3).


## 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.)

## Notes

### Editorial Notes

### Codification

Another section 12 of Pub. L. 89–92, July 27, 1965, 79 Stat. 284, is set out as an Effective Date note under section 1331 of this title.

### Prior Provisions

A prior section 12 of Pub. L. 89–92 was renumbered section 13 and is set out as a Separability note under section 1331 of this title.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Jan. 1, 1970, see section 3 of Pub. L. 91–222, set out in part as a note under section 1331 of this title.