(1) This act does not apply to:
(a) Cigarettes imported or brought into the United States for personal use; or
(b) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free
sales enterprise in accordance with the provisions of
19 U.S.C. section 1555(b) and any implementing regulations. Provided however, that this chapter
shall apply to any such cigarettes that are brought back into the customs
territory for resale within the customs territory.
(2) The penalties provided in this chapter are in addition to any other penalties
imposed under other law.