(1) Cigarettes: from the effective date of this Act to December 31, 2013 - $2.00 and from January 1, 2014to December 31, 2014 - $3.00, and from January 1, 2015 onward - $4.00 per 0.17 kilograms (approximately .06 ounces), which is the weight of a pack of twenty (20) cigarettes two inches in length, not including filter; provided that persons arriving in the Republic by common carrier may bring in up to one (1) pack of u to twenty (20) cigarettes without taxation;
(2) All other tobacco products, other than cigarettes, including any products consisting of or containing the processed leaves of plants from the genus Nicotania or species tobacum used for smoking, chewing or a snuff, and including all products, which contain tobacco in any form in an amount that is more than an incidental ingredient or component and that is intended for human consumption and may include all parts and materials, such as filters, rods and similar matter - $2.00 from the effective date of this act to December 31, 2013, $3.00 from January 1, 2014 to December 31, 2014, and $4.00 from January 1, 2015 onward per 0.17 kilograms (approximately .06 ounces) for cigars, pipe tobacco, chewing tobacco, or loose smoking tobacco; provided that persons arriving in the Republic by common carrier may bring in either one (1) cigar or three (3) ounces of pipe tobacco, chewing tobacco, or loose smoking tobacco, without taxation.
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About Palau: Located in the westernmost corner of Micronesia, Palau is an archipelago of more than 586 islands with about 20,000 inhabitants and was the world’s first official Shark Sanctuary, setting the pace for many other destinations to follow suit. Consistently ranked as one of the world's best dive destinations, Palau is the ultimate paradise for the adventurous traveler, boasting some of the most spectacular water features and beaches as well as the world famous, swim friendly Jellyfish Lake and Rock Islands, which was recently inscribed onto United Nations Educational, Scientific and Cultural Organization (UNESCO) World Heritage List. With 1,450 species of fish and 500 species of coral, some have called Palau the "8th Natural Wonder of the World", while others have identified Palau as "One of the Seven Underwater Wonders of the World." For more information about Palau, please visit