OFAC FAQ #1163 · North Korea Sanctions
Can I export tobacco or other luxury goods to North Korea?
OFAC's answer
No. The general license for the exportation or reexportation of certain agricultural and medical items at § 510.521 of the North Korea Sanctions Regulations, 31 CFR part 510, does not authorize the exportation or reexportation to North Korea of luxury goods, including tobacco, as set forth in 15 CFR § 746.4(b)(1) of the Export Administration Regulations (15 CFR parts 730 through 774).