Tobacco Smuggling Eradication Act of 1999

Tobacco Smuggling Eradication Act of 1999 - Title I: Amendments to Internal Revenue Code of 1986 - Amends chapter 52 (Cigars, Cigarettes, Smokeless Tobacco, and Cigarette Papers and Tubes) of the Internal Revenue Code to require all packages of tobacco products to carry a unique legibly printed serial number by which the Secretary of the Treasury can identify the manufacturer or importer and the location and date of manufacture or importation. Requires tobacco products sold on Indian reservations to be labeled as such.

Requires a tobacco wholesaler to have a permit and to maintain certain records.

Requires export warehouse proprietors to file certain reports with the Secretary. Authorizes the Secretary to enter into certain tobacco related information agreements with foreign countries.

Establishes new offenses relating to the distribution of tobacco.

Raises the $1,000 civil penalty under chapter 52 to $10,000.

Title II: Amendments Relating to the Contraband Cigarette Trafficking Act - Amends Federal criminal code provisions concerning contraband cigarette trafficking to: (1) expand the applicability of such Act from cigarettes only to "tobacco product" (cigars, cigarettes, smokeless tobacco, and pipe tobacco); (2) define "contraband tobacco product" as a quantity of tobacco product that is equivalent to or more than 30,000 cigarettes (currently, 60,000) which bear no evidence of the payment of applicable State tobacco taxes; (3) establish new unlawful acts; and (4) require additional recordkeeping.

Repeals Federal law provisions concerning reports required to State tobacco tax administrators by individuals engaged in interstate cigarette commerce.