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HR 5264 107th Congress House

Tobacco Smuggling Eradication Act of 2002

Official title: To amend the Internal Revenue Code of 1986 to deter the smuggling of tobacco products into the United States, and for other purposes.

Introduced: July 26, 2002 Introduced by: Doggett, Lloyd Democratic · Texas See on congress.gov
Taxation Administrative procedureAgriculture and FoodAgriculture in foreign tradeBusiness records
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CigarettesCommerceCrime and Law EnforcementDepartment of the TreasuryDrug abuseEvidence (Law)Finance and Financial SectorFines (Penalties)Foreign Trade and International FinanceForfeitureFraudGovernment Operations and PoliticsGovernment paperworkIdentification devicesIndian landsInternational AffairsInternational cooperationLabelingLawLicensesMinoritiesPackagingRetail tradeSearches and seizuresSmokeless tobaccoSmugglingState taxationSurety and fidelityTax treatiesTobaccoTobacco exportsTobacco industryTobacco taxWholesale trade
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 20, 2002
Referred to the Subcommittee on Crime, Terrorism, and Homeland Security.
Jul 26, 2002
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Jul 26, 2002
Introduced in House
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 Latest action August 20, 2002

Referred to the Subcommittee on Crime, Terrorism, and Homeland Security.

 Plain-English summary Congressional Research Service
Tobacco Smuggling Eradication Act of 2002 - Amends chapter 52 (Tobacco Products and Cigarette Papers and Tubes) of the Internal Revenue Code to require all packages of tobacco products to carry a unique legibly printed serial number by which the Secretary of the Treasury can identify the manufacturer or importer and the location and date of manufacture or importation. Requires tobacco products sold on Indian reservations to be labeled as such.

Requires a tobacco wholesaler to have a permit and to maintain certain records.

Requires export warehouse proprietors to file certain reports with the Secretary. Authorizes the Secretary to enter into certain tobacco related information agreements with foreign countries.

Establishes new offenses relating to the distribution of tobacco.

Raises the $1,000 civil penalty under chapter 52 to $10,000.

Amends the Contraband Cigarette Trafficking Act to: (1) expand the applicability of such Act from cigarettes only to "tobacco product" (cigars, cigarettes, smokeless tobacco, and pipe tobacco); (2) define "contraband tobacco product" as a quantity of tobacco product that is equivalent to or more than 30,000 cigarettes (currently, 60,000) which bear no evidence of the payment of applicable State tobacco taxes; (3) establish new unlawful acts; and (4) require additional recordkeeping.

Repeals Federal law provisions concerning reports required to State tobacco tax administrators by individuals engaged in interstate cigarette commerce.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
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APA
U.S. Congress. (2026). H.R. 5264: Tobacco Smuggling Eradication Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-5264/
MLA
"H.R. 5264: Tobacco Smuggling Eradication Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-5264/.
Bluebook (legal)
H.R. 5264, 107th Cong. (2026), https://openamerica.io/bill/107-HR-5264/.
Markdown link
[H.R. 5264: Tobacco Smuggling Eradication Act of 2002](https://openamerica.io/bill/107-HR-5264/)
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