This final rule adopts, without change, the proposed rule published in the Federal Register on September 29, 1998 (63 FR 51864). The rule amends the definition of ``de minimis special entries'' in the tobacco program regulations which applies to the collection of the ``budget deficit'' and ``no-net-cost'' assessments on certain kinds of imported tobacco. The current definition of ``de minimis special entries'' exempts entries of unmanufactured imported tobacco of five (5) kilograms or less if certain conditions are met. This rule raises the maximum allowable exempt weight to 100 kilograms, thereby saving administrative costs without compromising the purpose of the exemption.