From the Customs and Border Control website... "A traveler may include up to 100 cigars and 200 cigarettes (one carton) in the $800 exemption from duty. U.S. residents on State Department-licensed travel to Cuba may no longer bring cigars or other goods back with them from their visit. Additional cigars and cigarettes may be brought into the country, but they will be subject to duty and taxes. Cigarettes may also be subject to a tax imposed by state and local authorities. Bidis - essentially flavored cigarettes - are not generally permitted entry. Once every 31 days, a resident returning from travel from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands of the United States may import 1,000 cigarettes (5 cartons), not more than 200 of which acquired elsewhere than in such locations, within the returning resident's $1,600 exemption from duty and taxes."