This is all CBP says on their site:
"
In accordance with
26 U.S.C. § 5702(c), "tobacco products" means cigars, cigarettes, e-cigarettes, smokeless tobacco (snuff or chewing tobacco), pipe tobacco, and roll-your-own tobacco. For pipe/loose tobacco products, contact the
Ports of Entry.
On December 20, 2019, the president signed into law, the Tobacco 21 (T21) legislation that raised the legal age to purchase tobacco products from 18 to 21 years. The new legislation makes it illegal for retailers to sell tobacco products to anyone under the age of 21. The law applies to all retail establishments and persons with no exemptions.
Returning resident travelers, for those over the age of 21, may import tobacco products only in quantities not exceeding the amounts specified in the personal exemptions for which the
traveler qualifies (not more than 200 cigarettes and 100 cigars if arriving from other than a beneficiary country and insular possession).
Once every 31 days, a resident returning from
travel from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands (CNMI), or the Virgin Islands of the United States may import 1,000 cigarettes (5 cartons), not more than 200 of which acquired elsewhere than in such locations, within the returning resident's $1,600 exemption from duty and taxes.
Bidis - essentially flavored cigarettes - are not generally permitted entry. For more information see the
Tobacco Control Act.
In addition, cigarettes may be subject to Federal excise tax. The rates may be viewed by visiting
The Alcohol and Tobacco Tax and Trade Bureau.
Note: Federal excise tax rates are for informational purposes only and actual tax or fee may vary according to a person's circumstances.
For more information about duty-exemption or duty rates for other tobacco products, please contact the
Ports of Entry directly.
For regulations and questions related to tobacco products from Cuba, see
U.S. Department of The Treasury"
