Comprehensive Tobacco Health and Safety Act of 1987 - Amends the Federal Food, Drug, and Cosmetic Act to prohibit the sale of harmful tobacco products to minors and the distribution of such products through free samples or discount coupons. Authorizes the Secretary of Health and Human Services to regulate the form, manner, and location of the sale of tobacco products in States with insufficient enforcement to require compliance.

Requires labels of such products to state that they are addictive, to identify the maker or distributor, and to detail contents, including any additives. Prohibits such products from containing specified constituents, including additives and nicotine, such identified levels.

Requires manufacturers, packagers, or importers to provide the Secretary with a list of additives used in tobacco products. Authorizes the Secretary to establish public disclosure requirements for such additives.

Requires the Secretary to test and establish the tar, nicotine, carbon monoxide, and other harmful constituent levels for each brand of tobacco product before such product may be lawfully sold. Authorizes the Secretary to make such information public.

Directs the Secretary to report annually to the appropriate congressional committees on the use of tobacco additives and the levels of harmful constituents in tobacco products.