27 CFR 40.452 - Release from customs custody.
Cigarette papers and tubes which were made in the United States, exported, and subsequently returned to the United States, may be removed from customs custody for transfer to the premises of a manufacturer without payment of the internal revenue tax, upon compliance with part 41 of this chapter.
(72 Stat. 1418; 26 U.S.C. 5704)
Title 27 published on 2014-04-01
no entries appear in the Federal Register after this date.