Tobacco Transition Assessment Law and Legal Definition

Tobacco Transition Assessment is a federal initiative that makes national assessment of each class of tobacco based upon each class's share of the excise taxes paid. The value of excise taxes paid for each class of tobacco is based upon the reports filed by domestic manufacturers and importers of tobacco products with the Department of the Treasury and the Department of Homeland Security.

Tobacco transition assessment requires each domestic manufacturer and importer of tobacco products to submit a certified copy of each of the forms that relate to the removal of tobacco products into domestic commerce. It also requires the penalties to be assessed against any entities who fail to file applicable forms accurately and timely.

According to 7 CFR 1463.5, national assessment will be divided as follows:

1.Cigarettes, 96.331 percent;

2.Cigars, 2.783 percent;

3.Snuff, 0.539 percent;

4.Roll-your-own tobacco products, 0.171 percent;

5.Chewing tobacco, 0.111 percent; and

6.Pipe tobacco.