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Oceans of Trouble

The U.S. Customs Service has also stepped into the fray. In December, the agency warned that consumers who buy cigarettes and other products from foreign-based Web sites and bring the product into the U.S. risk becoming ensnared in the intricate legalities of importation law.

"Shopping on the Internet seems quick and easy," the Customs Service said, "but buying gifts or other goods online from a foreign source turns the shopper into an importer who may be subject to complex regulations."

Fighting Fire

On the other side of the battleground are tobacco companies who want the right to sell their cigarettes online.

In October, Brown & Williamson Tobacco Corporation (B&W), the third largest cigarettes manufacturer in the U.S., filed suit in a Manhattan federal court to overturn a New York state law banning the sale of cigarettes online.

The suit, which has not yet come to trial, alleges that the law -- which makes it a crime to ship or transport discount cigarettes sold via mail order, telephone or the Internet to New York residents -- is an "unconstitutional interference" with commerce.

The statute, signed in August by New York Governor George Pataki, was the first of its kind in the United State

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