This subchapter does not prohibit a person or entity from manufacturing or selling cigarettes that do not meet the requirements of § 20-27-2104 if:
(1) The cigarettes: Are or will be stamped for sale in another state; or
(2) Are packaged for sale outside the United States; and
(3) The person or entity has taken reasonable steps to ensure that the cigarettes will not be sold or offered for sale in this state.