[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR159.5]

[Page 225]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 159--LIQUIDATION OF DUTIES--Table of Contents
 
                      Subpart A--General Provisions
 
Sec. 159.5  Cigars, cigarettes, and cigarette papers and tubes.

    The internal revenue taxes imposed on cigars, cigarettes, and 
cigarette papers and tubes under section 5701 or 7652, Internal Revenue 
Code of 1954 (26 U.S.C. 5701 or 7652), are determined in accordance with 
section 5703 of that Code (26 U.S.C. 5703) at the time of removal; that 
is, on the quantity removed from Customs custody under the entry or 
withdrawal for consumption. The Customs duties, unlike those on 
alcoholic beverages, do not necessarily apply only to such quantities.