one calendar quarter before such calendar year, expressed on a per ounce basis, as determined by the Secretary. (B) Marijuana derivatives For purposes of paragraph (1)(B), the applicable rate per gram of tetrahydrocannabinol shall be equal to the quotient obtained by dividing— (i) the applicable rate per ounce (as determined under subparagraph (A)), by (ii) 2.83495. (d) Time of attachment on marijuana products The tax under this section shall attach to any marijuana product as soon as such product is in existence as such, whether it be subsequently separated or transferred into any other substance, either in the process of original production or by any subsequent process. 5902. Definitions For purposes of this chapter: (1) Export warehouse The term export warehouse means a bonded internal revenue warehouse for the storage of marijuana products, upon which the internal revenue tax has not been paid— (A) for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or (B) for consumption beyond the jurisdiction of the internal revenue laws of the United States. (2) Export warehouse proprietor The term export warehouse proprietor means any person who operates an export warehouse. (3) Importer The term importer means any person who— (A) is in the United States and to whom nontaxpaid marijuana products, produced in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, are shipped or consigned, (B) removes marijuana products for sale or consumption in the United States from a customs bonded warehouse, or (C) smuggles or otherwise unlawfully brings marijuana or marijuana products into the United States. (4) Marijuana The term marijuana has the meaning given the term marihuana under section 102(16) of the Controlled Substances Act ( 21 U.S.C. 802(16) ). (5) Marijuana derivative The term marijuana derivative means any article containing marijuana, or any derivative thereof, which is not a naturally grown and unadulterated marijuana