; and (2) by adding at the end the following: (B) Tobacco products and cigarette papers and tubes In the case of importation of tobacco products and cigarette papers and tubes subject to tax under chapter 52 of the Internal Revenue Code of 1986, a fraudulent violation of subsection (a) is punishable by a civil penalty in an amount not to exceed the sum of— (i) the domestic value of the merchandise, and (ii) four times the amount of Federal excise tax that could be imposed on the merchandise, if applicable. . (b) Effective date The amendments made by subsection (a) shall take effect on the date which is 90 days after the date of the enactment of this Act, and shall apply with respect to violations of section 592 of the Tariff Act of 1930 (as so amended) that occur on or after that date. IV Exclusions regarding Indian tribes and tribal matters 401. Exclusions regarding Indian tribes and tribal matters (a) In general Nothing in this Act or the amendments made by this Act shall be construed to amend, modify, or otherwise affect— (1) any agreements, compacts, or other intergovernmental arrangements between any State or local government and any government of an Indian tribe relating to the collection of taxes on tobacco products sold in Indian country; (2) any State laws that authorize or otherwise pertain to any such intergovernmental arrangements or create special rules or procedures for the collection of State, local, or tribal taxes on tobacco products sold in Indian country; (3) any limitations under Federal or State law, including Federal common law and treaties, on State, local, and tribal tax and regulatory authority with respect to the sale, use, or distribution of tobacco products or processed tobacco by or to Indian tribes, tribal members, tribal enterprises, or in Indian country