[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: 19CFR11.2a]

[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. 11.2a  Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes.

    Cigars, cigarettes, and cigarette papers and tubes may be released 
from Customs custody without payment of any applicable internal revenue 
tax upon presentation of the Customs entry or withdrawal form and three 
copies of Alcohol, Tobacco and Firearms Form 2145 (5200.11) or 3072 
(5210.14), certified by the appropriate regional regulatory 
administrator, Bureau of Alcohol, and Tobacco and Firearms. The Customs 
officer shall complete the notice of release, retain one copy, send one 
copy to the regional regulatory administrator, and return one copy to 
the manufacturer. The release may not be made under a mail entry. See 
Sec. 145.13(b) of this chapter.

[T.D. 78-329, 43 FR 43454, Sept. 26, 1978]

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