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Importation of tobacco products, cigarette papers and tubes, and processed tobacco.
This part contains regulations relating to tobacco products, cigarette papers and tubes, and processed tobacco 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]
Effective Date Note:
By T.D. TTB-78, at 74 FR 29414, June 22, 2009, § 41.1
was amended by removing the words “and cigarette papers and tubes” where they first appear in the text and adding in their place, the words “, cigarette papers and tubes, and processed tobacco”, effective June 22, 2009 through June 22, 2012.