27 C.F.R. § 41.1 Importation of tobacco products and cigarette papers and tubes.
Title 27 - Alcohol, Tobacco Products and Firearms
This part contains regulations relating to tobacco products and cigarette papers and tubes imported into the United States from a foreign country or brought into the United States from Puerto Rico, the Virgin Islands, or a possession of the United States; the removal of tobacco products from a customs bonded manufacturing warehouse, class 6; restrictions on the importation of previously exported tobacco products and cigarette papers and tubes; and the release of tobacco products and cigarette papers and tubes from customs custody, without payment of internal revenue tax or customs duty attributable to the internal revenue tax. [T.D. ATF–421, 64 FR 71924, Dec. 22, 1999]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart A—Scope of Regulations
§ 41.1 Importation of tobacco products and cigarette papers and tubes.
