PUBLIC LAW 106-476—NOV. 9, 2000 114 STAT. 2177 export even if the packaging or the appearance of such packaging to the consumer of such articles has been modified or altered by a person other than the original manufacturer so as to remove or conceal or attempt to remove or conceal (including by the placement of a sticker over) any export label. "(3) EXPORTS INCLUDE SHIPMENTS TO PUERTO RICO. — For purposes of this section, section 5704(d), section 5761, and such other provisions as the Secretary may specify by regulations, references to exportation shall be treated as including a reference to shipment to the Commonwealth of Puerto Rico. "(b) EXPORT LABEL.— For purposes of this section, an article is labeled for export or contains an export label if it bears the mark, label, or notice required under section 5704(b). "(c) CROSS REFERENCES.— "(1) For exception to this section for personal use, see section 5761(c). "(2) For civil penalties related to violations of this section, see section 5761(c). "(3) For a criminal penalty applicable to any violation of this section, see section 5762(b). "(4) For forfeiture provisions related to violations of this section, see section 5761(c).". (b) CLARIFICATION OF REIMPORTATION RULES.— Section 5704(d) 26 USC 5704. of such Code (relating to tobacco products and cigarette papers and tubes exported and returned) is amended— (1) by striking "a manufacturer of and inserting "the original manufacturer of such"; and (2) by inserting "authorized by such manufacturer to receive such articles" after "proprietor of an export warehouse". (c) REQUIREMENT TO DESTROY FORFEITED TOBACCO PROD- UCTS. —The last sentence of subsection (c) of section 5761 of such 26 USC 5761. Code is amended by striking "the jurisdiction of the United States" and all that follows through the end period and inserting "the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles, and aircraft used in such relanding or in removing such products, papers, and tubes from the place where relanded, shall be forfeited to the United States.". (d) EFFECTIVE DATE. —The amendments made by this section 26 USC 5704 shall take effect 90 days after the date of the enactment of this note. Act. (e) STUDY. —The Secretary of the Treasury shall report to Con- Reports, gress on the impact of requiring export warehouses to be authorized 26 USC 5704 by the original manufacturer to receive relsinded export-labeled ^°^- cigarettes. SEC. 4003. TECHNICAL AMENDMENT TO THE BALANCED BUDGET ACT OF 1997. (a) IN GENERAL. —Subsection (c) of section 5761 of the Internal 26 USC 5761. Revenue Code of 1986 is amended by adding at the end the following: "This subsection and section 5754 shall not apply to any person who relands or receives tobacco products in the quantity allowed entry free of tax and duty under subchapter IV of chapter 98 of the Harmonized TsirifF Schedule of the United States. No quantity of tobacco products other than the quantity referred to in the preceding sentence may be relanded or received as a personal use quantity.".