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Section 474.1 of the ruling says: Interpretative guidance regarding these provisions may be requested by contacting ATF at the following address, with a copy to the Pricing and Classification Service Center (PCSC) (see 213 for address): Bureau of Alcohol, Tobacco, Firearms and Explosives, 99 New York Avenue NE, c/o 90 K St

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For them, it's considered a "low risk, high reward" crime because the penalties are far lower for importing illicit tobacco than they are for drugs like cocaine