27 C.F.R. § 41.204 General.
Title 27 - Alcohol, Tobacco Products and Firearms
Every tobacco products importer must keep such records and, when required by this part, submit such reports, of the physical receipt and disposition of tobacco products. Records and reports will not be required under this part with respect to tobacco products while in customs custody.
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Tobacco Products Importers
Required Records and Reports
§ 41.204 General.