(1) Cigarettes allowed to be imported or brought into the United States for personal use free of federal tax or duty or voluntarily abandoned to the United States Secretary of Treasury at the time of entry; or

(2) Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of Title 19 U.S.C. section 1555(b) and any implementing regulations; provided that this part shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory. [L 2000, c 201, pt of §1]