The full context is available in:
The tobacco excise tax is levied on tobacco products and substitutable products ready for consumption that are commercially produced domestically or imported. Cannabis products that do not contain tobacco are not considered substitute products and are therefore not subject to tobacco excise tax.
For tobacco products produced domestically, the manufacturer is liable for taxation. Tax liabil-ity arises as soon as the products are packaged and ready for distribution to the consumer.
For imported tobacco products , the person subject to customs duty is liable for taxation. Tax liability arises at the time the products enter free circulation under customs law.
Please refer to the fact sheets on the commercial import of cigarettes, cigars, cut tobacco, and chewing tobbacco and snuff. Information is also available on the legal foundations, the excise tax rates, and direct contacts.