TITLE V
TAXATION

CHAPTER 78
TOBACCO TAX

Importation of Certain Tobacco Products Prohibited

Section 78:26

    78:26 Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty. –
I. No person shall import into this state any package of tobacco products that does not comply with all federal requirements for the placement of labels, warnings, and other information on a package of tobacco products manufactured, packaged, or imported for sale, distribution or use in the United States, including but not limited to the precise warning labels specified in the Federal Cigarette Labeling and Advertising Act, 15 United States Code, section 1333.
II. No person shall knowingly sell or offer to sell a package of tobacco products or affix the stamp or imprint required by this chapter on a package of tobacco products unless that package of tobacco products complies with all federal tax laws, federal trademark and copyright laws, and federal laws regarding the placement of labels, warnings, or any other information upon a package of tobacco products.
III. No person shall knowingly sell or offer to sell a package of tobacco products or affix the stamp or imprint required by this chapter on a package of cigarettes if the package bears any mark indicating that the manufacturer did not intend the tobacco products to be sold, distributed, or used in the United States, including but not limited to labels stating "For Export Only," "U.S. Tax-Exempt," "For Use Outside U.S.," or similar wording, or if any label or language has been altered from the manufacturer's original packaging and labeling to conceal the fact that the product or package was manufactured for use outside the United States.
IV. No person shall knowingly sell or offer to sell a package of tobacco products or affix the stamp or imprint required by this chapter on a package of cigarettes if the tobacco products were imported into the United States in violation of 26 United States Code, section 5754 or any other federal law, or implementing federal regulations, or if the person knows or has reason to know that the manufacturer did not intend the tobacco product to be sold, distributed, or used in the United States.
V. No person shall knowingly sell or offer to sell a package of cigarettes or affix the stamp or imprint required by this chapter on a package of cigarettes if there has not been submitted to the Secretary of the U.S. Department of Health and Human Services the list or lists of ingredients added to tobacco in the manufacture of such cigarettes required by the Federal Cigarette Labeling and Advertising Act, 15 United States Code, section 1335a.
VI. (a) No person shall alter the package of any tobacco product prior to sale to the consumer, so as to remove, conceal, or obscure the fact that the package was manufactured for use outside the United States.
(b) No person shall knowingly sell or offer to sell a package of tobacco products that has been altered in violation of subparagraph (a).
VII. The penalty for violation of any provision of this section is loss of license for a period of 90 days for a first offense, loss of license for a period of one year for subsequent offenses, and a fine to be determined by the commissioner, which shall not exceed $10,000.
VIII. (a) Any tobacco product or package of tobacco products found for sale at retail or wholesale at any place in this state in violation of this section shall be subject to forfeiture pursuant to RSA 78:18. Nothing in this section shall be construed to require the commissioner to confiscate packages of tobacco products in quantities of one carton or less when the commissioner has reason to believe that the owner possesses the tobacco products for personal use.
(b) Any tobacco products seized under subparagraph (a) shall be confiscated, and the department shall destroy the confiscated tobacco products.
IX. This subdivision shall not apply to:
(a) Tobacco products allowed to be imported or brought into the United States for personal use; and
(b) Tobacco products sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provision of 19 United States Code, section 1555(b) and any implementing regulations, provided, however, that this act shall apply to any such tobacco products that are brought back into the customs territory for resale within the customs territory.

Source. 2019, 178:1, eff. Jan. 1, 2020.