time and place of inspection, or (II) be otherwise accessible remotely at such time and place. (3) Unrelated person For purposes of this subsection, the term unrelated person means a person other than a related person within the meaning of section 267(b) or 707(b)(1). . (c) Definitions Section 5723 , as amended by subsection (b), is amended by adding at the end the following new subsections: (g) Package defined For purposes of this section, the term package means a pack, box, carton, or container of any kind or, if no other container, any wrapping (including cellophane), in which a tobacco product or processed tobacco is sold, offered for sale, distributed, or otherwise delivered for final sale to any consumer. (h) Unique identification marking defined For purposes of this section, the term unique identification marking means a device in such design and denomination as the Secretary authorizes by regulation that is affixed to or made part of a package of a tobacco product or processed tobacco. Such markings shall contain overt security features for public authentication and covert security features embedding a unique, secure, encrypted identifier onto the marking, enabling law enforcement authentication, production control, and tracking and tracing of the product or processed tobacco bearing the marking. . (d) Regulations The Secretary of the Treasury shall consult with the Secretary of Health and Human Services as may be appropriate to carry out the purposes of subsection (f), and paragraphs (2), (3), and (4) of subsection (b), of section 5723 of the Internal Revenue Code of 1986 (as added by this section). 204. Wholesalers and manufacturers, importers, and sellers of tobacco production machines required to have permit (a) Wholesalers Section 5712 is amended by inserting , as a wholesaler, after or processed tobacco . (b) Manufacturers, importers, and sellers of tobacco production machines Section 5712 is amended by striking or as an export warehouse proprietor and inserting , as an export warehouse proprietor,