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Regulations last checked for updates: Apr 04, 2025
Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All Titles
Title 27
Chapter I
Part 41
Subpart F - Subpart F—Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States
RELEASE FROM CUSTOMS CUSTODY OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES WITHOUT PAYMENT OF TAX OR CERTAIN DUTY
§ 41.82 - Restrictions on tobacco products labeled for export.
§ 41.83 - Penalties and forfeiture for products labeled or shipped for export.
§ 41.84 - Entry for warehousing.
§ 41.85 - Release from customs custody of imported tobacco products or cigarette papers or tubes.
§ 41.85a - Release from customs custody of returned articles.
§ 41.86 - Entry process for releases without payment of tax.
§ 41.81 - Taxpayment.
authority:
26 U.S.C. 5701-5705
,
5708
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5712
,
5713
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5721
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5741
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5754
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5761
,
6301
,
6109
,
6302
,
6313
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6402
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6404
,
7101
,
7212
,
7342
,
7606
,
7651
,
7652
,
7805
;
31 U.S.C. 9301
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9303
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9304
,
9306
source:
Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.
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