Importing Cigarettes into the U.S.: Taxes, Duties, and Legal Restrictions

Importing cigarettes into the United States for personal use is generally prohibited or severely restricted. Even if cigarettes are made in Switzerland and shipped from Ukraine, the following apply:

Federal Law

• The Prevent All Cigarette Trafficking (PACT) Act bans most mail-order and internet sales of cigarettes across state/international lines.
• U.S. Customs and Border Protection (CBP) seizes non-compliant shipments.

Taxes and Duties

• Federal Excise Tax: $1.01 per pack (20 cigarettes) + additional taxes on roll-your-own tobacco.
• State Excise Tax: Varies by state (e.g., NY $4.35, VA $0.30 per pack).
• State Sales Tax: Applied on top of excise taxes in most states.
• Customs Duty: May apply depending on country of origin and trade agreements.

Personal Use Exemption (Very Limited)

Returning U.S. residents may bring 200 cigarettes (1 carton) duty-free from most countries, but only if personally carried (not shipped). Shipped packages do not qualify.

Bottom Line

Ordering cigarettes from abroad for shipment to the U.S. is illegal in nearly all cases. You risk seizure, fines, and liability for all applicable taxes. Purchase legally from licensed U.S. retailers.