27 C.F.R. § 40.452 Release from customs custody.
Title 27 - Alcohol, Tobacco Products and Firearms
Cigarette papers and tubes which were made in the United States, exported, and subsequently returned to the United States, may be removed from customs custody for transfer to the premises of a manufacturer without payment of the internal revenue tax, upon compliance with part 41 of this chapter. (72 Stat. 1418; 26 U.S.C. 5704) [T.D. ATF–384, 61 FR 54085, Oct. 17, 1996, as amended by T.D. TTB–16, 69 FR 52423, Aug. 26, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Manufacture of Cigarette Papers and Tubes
Operations By Manufacturers
§ 40.452 Release from customs custody.
