Determination and payment of tax.
Tobacco products and cigarette papers and tubes, imported or brought into the United States, on which internal revenue taxes are due and payable, must not be released from customs custody until such taxes have been determined and paid.
(68A Stat. 907, as amended, 72 Stat. 1417;
26 U.S.C. 7652, 5703
[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]