[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR11.1]

[Page 214]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 11--PACKING AND STAMPING; MARKING--Table of Contents
 
Sec. 11.1  Cigars, cigarettes, medicinal preparations, and perfumery.

    (a) All cigars and cigarettes imported into the United States, 
except importations by mail and in baggage, shall be placed in the 
public stores or in a designated bonded warehouse to remain until 
inspected, weighed, and repacked, if necessary, under the Customs and 
internal-revenue laws. However, if the invoice and entry presented 
specify all of the information necessary for prompt determination of the 
estimate duty and tax on the packages of cigars and cigarettes covered 
thereby, the port director may permit designation of less than the 
entire importation for examination.
    (b) After the cigars and cigarettes have been examined, weighed, and 
appraised, before release the inspecting officer shall verify that they 
are in properly constructed packages, conforming to the requirements of 
the regulations of the Bureau of Alcohol, Tobacco and Firearms, bearing 
a legible imprint or a securely affixed label stating the quantity, 
kind, and classification for tax purposes as required by such 
regulations. Cigars or cigarettes must be in compliance with such 
requirements before being released for consumption unless specifically 
exempted therefrom as indicated in Sec. 11.3.
    (c) The immediate containers of all domestic cigars, cigarettes, 
medicinal preparations, and perfumery, which are returned to the United 
States and are subject to a duty equal to an internal-revenue tax, shall 
be stamped by Customs. The packaging requirements set forth in paragraph 
(b) of this section apply to returned cigars and cigarettes of domestic 
origin.

[28 FR 14701, Dec. 31, 1963, as amended by T.D. 78-329, 43 FR 43454, 
Sept. 26, 1978]