---
kind: "section"
citation: "18 U.S.C. § 2343"
title: "18"
title_heading: "Crimes and Criminal Procedure"
number: "2343"
heading: "Recordkeeping, reporting, and inspection"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/18/2343"
units:
  - "Part I — Crimes"
  - "Chapter 114 — Trafficking in Contraband Cigarettes and Smokeless Tobacco"
---

# §2343. Recordkeeping, reporting, and inspection

- (a) Any [person](/usc/18/229F.md?p=5) who ships, sells, or [distributes](/usc/18/841.md?p=n) any quantity of [cigarettes](/usc/18/2341.md?p=1) in excess of 10,000, or any quantity of [smokeless tobacco](/usc/18/2341.md?p=6) in excess of 500 single-unit consumer-sized cans or packages, in a single transaction shall maintain such information about the shipment, receipt, sale, and distribution of [cigarettes](/usc/18/2341.md?p=1) as the [Attorney General](/usc/18/841.md?p=k) may prescribe by rule or regulation. The [Attorney General](/usc/18/841.md?p=k) may require such [person](/usc/18/229F.md?p=5) to keep such information as the [Attorney General](/usc/18/841.md?p=k) considers appropriate for purposes of enforcement of this chapter, including—
  - (1) the name, address, destination (including street address), vehicle license number, driver’s license number, signature of the [person](/usc/18/229F.md?p=5) receiving such [cigarettes](/usc/18/2341.md?p=1), and the name of the purchaser;
  - (2) a declaration of the specific purpose of the receipt (personal use, resale, or delivery to another); and
  - (3) a declaration of the name and address of the recipient’s principal in all cases when the recipient is acting as an agent.

  Such information shall be contained on business records kept in the normal course of business.

- (b) Any [person](/usc/18/229F.md?p=5), except for a tribal government, who engages in a delivery sale, and who ships, sells, or [distributes](/usc/18/841.md?p=n) any quantity in excess of 10,000 [cigarettes](/usc/18/2341.md?p=1), or any quantity in excess of 500 single-unit consumer-sized cans or packages of [smokeless tobacco](/usc/18/2341.md?p=6), or their equivalent, within a single month, shall submit to the [Attorney General](/usc/18/841.md?p=k), pursuant to rules or regulations prescribed by the [Attorney General](/usc/18/841.md?p=k), a report that sets forth the following:
  - (1) The [person](/usc/18/229F.md?p=5)’s beginning and ending inventory of [cigarettes](/usc/18/2341.md?p=1) and cans or packages of [smokeless tobacco](/usc/18/2341.md?p=6) (in total) for such month.
  - (2) The total quantity of [cigarettes](/usc/18/2341.md?p=1) and cans or packages of [smokeless tobacco](/usc/18/2341.md?p=6) that the [person](/usc/18/229F.md?p=5) received within such month from each other [person](/usc/18/229F.md?p=5) (itemized by name and address).
  - (3) The total quantity of [cigarettes](/usc/18/2341.md?p=1) and cans or packages of [smokeless tobacco](/usc/18/2341.md?p=6) that the [person](/usc/18/229F.md?p=5) distributed within such month to each [person](/usc/18/229F.md?p=5) (itemized by name and address) other than a retail purchaser.
- (c)
  - (1) Any [officer](/usc/18/202.md?p=c) of the Bureau of Alcohol, Tobacco, [Firearms](/usc/18/232.md?p=4), and [Explosives](/usc/18/841.md?p=d) may, during normal business hours, enter the premises of any [person](/usc/18/229F.md?p=5) described in subsection [(a)](#a) or [(b)](#b) for the purposes of inspecting—
    - (A) any records or information required to be maintained by the [person](/usc/18/229F.md?p=5) under this chapter; or
    - (B) any [cigarettes](/usc/18/2341.md?p=1) or [smokeless tobacco](/usc/18/2341.md?p=6) kept or stored by the [person](/usc/18/229F.md?p=5) at the premises.
  - (2) The district courts of the [United States](/usc/18/229F.md?p=9) shall have the authority in a civil action under this subsection to compel inspections authorized by [paragraph (1)](#c-1).
  - (3) [Whoever](/usc/18/921.md?p=a-1) denies access to an [officer](/usc/18/202.md?p=c) under [paragraph (1)](#c-1), or who fails to comply with an order issued under [paragraph (2)](#c-2), shall be subject to a civil penalty in an amount not to exceed $10,000.
- (d) Any report required to be submitted under this chapter to the [Attorney General](/usc/18/841.md?p=k) shall also be submitted to the Secretary of the Treasury and to the attorneys general and the tax administrators of the [States](/usc/18/31.md?p=a-9) from where the shipments, deliveries, or distributions both originated and concluded.
- (e) In this section, the term “delivery sale” means any sale of [cigarettes](/usc/18/2341.md?p=1) or [smokeless tobacco](/usc/18/2341.md?p=6) in interstate [commerce](/usc/18/232.md?p=2) to a consumer if—
  - (1) the consumer submits the order for such sale by means of a telephone or other method of voice transmission, the mails, or the Internet or other online service, or by any other means where the consumer is not in the same physical location as the seller when the purchase or offer of sale is made; or
  - (2) the [cigarettes](/usc/18/2341.md?p=1) or [smokeless tobacco](/usc/18/2341.md?p=6) are delivered by use of the mails, common carrier, private delivery service, or any other means where the consumer is not in the same physical location as the seller when the consumer obtains physical possession of the [cigarettes](/usc/18/2341.md?p=1) or [smokeless tobacco](/usc/18/2341.md?p=6).
- (f) In this section, the term “interstate [commerce](/usc/18/232.md?p=2)” means [commerce](/usc/18/232.md?p=2) between a [State](/usc/18/31.md?p=a-9) and any place outside the [State](/usc/18/31.md?p=a-9), or [commerce](/usc/18/232.md?p=2) between points in the same [State](/usc/18/31.md?p=a-9) but through any place outside the [State](/usc/18/31.md?p=a-9).

## Source credit

(Added Pub. L. 95–575, § 1, Nov. 2, 1978, 92 Stat. 2464; amended Pub. L. 107–296, title XI, § 1112(i)(2), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 109–177, title I, § 121(a)(3), (b)(3), (c), (g)(1), Mar. 9, 2006, 120 Stat. 221, 222, 224; Pub. L. 111–154, § 4, Mar. 31, 2010, 124 Stat. 1109.)

## Notes

### Editorial Notes

### Amendments

2010—Subsec. (c). Pub. L. 111–154 amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “Upon the consent of any person who ships, sells, or distributes any quantity of cigarettes in excess of 10,000 in a single transaction, or pursuant to a duly issued search warrant, the Attorney General may enter the premises (including places of storage) of such person for the purpose of inspecting any records or information required to be maintained by such person under this chapter, and any cigarettes kept or stored by such person at such premises.”

2006—Pub. L. 109–177, § 121(g)(1), substituted “Recordkeeping, reporting, and inspection” for “Recordkeeping and inspection” in section catchline.

Subsec. (a). Pub. L. 109–177, § 121(a)(3)(A), (b)(3), (c)(1), in introductory provisions, substituted “10,000, or any quantity of smokeless tobacco in excess of 500 single-unit consumer-sized cans or packages,” for “60,000” and “such information as the Attorney General considers appropriate for purposes of enforcement of this chapter, including—” for “only—” and, in concluding provisions, struck out “Nothing contained herein shall authorize the Attorney General to require reporting under this section.” at end.

Subsec. (b). Pub. L. 109–177, § 121(c)(3), added subsec. (b). Former subsec. (b) redesignated (c).

Pub. L. 109–177, § 121(a)(3)(B), substituted “10,000” for “60,000”.

Subsec. (c). Pub. L. 109–177, § 121(c)(2), redesignated subsec. (b) as (c).

Subsecs. (d) to (f). Pub. L. 109–177, § 121(c)(4), added subsecs. (d) to (f).

2002—Pub. L. 107–296 substituted “Attorney General” for “Secretary” wherever appearing.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2002 Amendment

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

### Effective Date

Section effective on first day of first month beginning more than 120 days after Nov. 2, 1978, see section 4 of Pub. L. 95–575, set out as a note under section 2341 of this title.