The US Customs and Border Protection (CBP) agency is responsible for overseeing duty-free stores in the United States, including the rules and regulations that govern duty-free sales. Duty-free stores are usually located in international airports and other ports of entry and offer tax-free shopping to travellers who are leaving the country.
This report examines the federal and state requirements (though it does not analyse specific individual state requirements) that manufacturers of heated tobacco products need to comply with before selling their products at duty-free stores in the US.
