Tobacco Ingredient and Nicotine¹ Reporting

Tobacco-Related Legal Requirements and Obligations

This content is intended for informational purposes only and may not be an exhaustive list.

Federal Cigarette Labeling and Advertising Act, 15 USC §1331–1341
Comprehensive Smokeless Tobacco Health Education Act, 15 USC § 4401–4408
Collection of State Cigarette Taxes, 15 USC § 375–378
Trafficking in Contraband Cigarettes Act, 18 USC § 2341–2346
Requirements Applicable to Imports of Certain Cigarettes, 19 USC § 1681–1681b
Alcohol, Tobacco, and Certain Other Excise Taxes, 26 USC § 5701–5708
Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors, 26 USC § 5711–5713
Restriction on Importation of Previously Exported Tobacco Products, 26 USC § 5754, 5761

Regulations Under the Comprehensive Smokeless Tobacco Health Education Act of 1986, 16 CFR 307–307.12
Manufacture of Tobacco Products and Cigarette Papers and Tubes, 27 CFR 40.1–40.478
Importation of Tobacco Products and Cigarette Papers and Tubes, 27 CFR 41.1–41.228
Removal of Tobacco Products, and Cigarette Papers and Tubes, without Payment of Tax, for Use by the United States, 27 CFR 45.1–45.51

In 1998, the Attorneys General of 46 states signed the Master Settlement Agreement (MSA) with the four largest tobacco companies (Phillip Morris, RJ Reynolds, Brown and Williamson, and Lorillard) in the United States to settle state suits to recover costs associated with treating smoking-related illnesses.
The Attorney General of each state are responsible for enforcing the provisions of this agreement.
The National Association of Attorneys General Tobacco page includes a summary of the agreement and amendments, an application to join, and more.
Four states—Florida, Minnesota, Texas, and Mississippi settled their tobacco cases separately, prior to the MSA.

¹Reporting of nicotine applies to smokeless tobacco only.

Page last reviewed 02/28/2007
Page last modified 02/28/2007