27 CFR 41.190 - Persons required to qualify.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart K [§ 41.190 - § 41.208]

§ 41.190 - Persons required to qualify.

Any person who engages in the business as an importer of tobacco products must qualify as an importer of tobacco products in accordance with this part. Any person eligible for an exemption described in § 41.50 is not engaged in the business as an importer of tobacco products. A person importing tobacco products for personal use, in such quantities as may be allowed by Customs without payment of tax, is not required to have an importer's permit.

[78 FR 38570, June 27, 2013]

authority: 26 U.S.C. 5701-5705,5708,5712,5713,5721,5741,5754,5761,6301,6109,6302,6313,6402,6404,7101,7212,7342,7606,7651,7652,7805; 31 U.S.C. 9301,9303,9304,9306

source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

cite as: 27 CFR 41.190