[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR11.3]

[Page 208]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 11--PACKING AND STAMPING; MARKING--Table of Contents
 
Sec. 11.3  Package and notice requirements for cigars and cigarettes; package requirements for cigarette papers and tubes.

    Exemptions from tax on cigars, cigarettes, and cigarette papers and 
tubes apply in accordance with the regulations of the Bureau of Alcohol, 
Tobacco, and Firearms (27 CFR part 275) upon release from Customs 
custody of such articles imported by consular officers and employees of 
foreign states. Cigars, cigarettes, cigarette papers, and tubes may also 
be released without payment of tax as provided in Sec. 11.2a and for 
exhibition in accordance with part 147 of this chapter. Additionally, 
cigars, cigarettes, or cigarette papers and tubes may be admitted free 
of duty and tax under the provisions of Subchapter IV, Chapter 98, 
Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), or 
section 321, Tariff Act of 1930, as amended (19 U.S.C. 1321), 
Secs. 148.63, 148.74, and subpart I of part 148 of this chapter. Except 
in the foregoing instances and in any instance in which such articles 
are imported in passengers' baggage or are to be released under a mail 
entry for the personal consumption of the importer or for disposition as 
his bona fide gift, the provisions in Part 275 of the regulations of the 
Bureau of Alcohol, Tobacco, and Firearms (27 CFR part 275) as to 
packages and notices thereon apply.

[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 73-227, 38 FR 
22548, Aug. 22, 1973; T.D. 78-329, 43 FR 43454, Sept. 26, 1978; T.D. 89-
1, 53 FR 51253, Dec. 21, 1988]