Travelers may import previously exported tobacco products only in quantities not exceeding the amounts specified in exemptions for which the traveler qualifies. Any quantities of previously exported tobacco products not permitted by an exemption will be seized and destroyed. These items are typically purchased in dutyfree stores, on carriers operating internationally or in foreign stores. These items are usually marked "Tax Exempt. For Use Outside the United States,” or "U.S. Tax Exempt For Use Outside the United States.”
For example, a returning resident is eligible for the $800 exemption, which includes not more than 200 cigarettes and 100 cigars:
If the resident declares 400 previously exported cigarettes, the resident would be permitted 200 cigarettes, tax-free under the exemption and the remaining 200 previously exported cigarettes would be confiscated.
If the resident declares 400 cigarettes, of which 200 are previously exported and 200 not previously exported, the resident would be permitted to import the 200 previously exported cigarettes tax free under the exemption and the resident would be charged duty and tax on the remaining 200 foreign-made cigarettes.
The tobacco exemption is available to each adult. Except for information and informational materials, no traveler (whether traveling legally under an Office of Foreign Asset Control license or traveling illegally without an OFAC license) may import Cuban-made goods, including Cuban cigars.