[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR275.1]

[Page 52-53]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
                     Subpart A--Scope of Regulations
 
Sec. 275.1  Importation of tobacco products and cigarette papers and tubes.


    This part contains regulations relating to tobacco products and 
cigarette

[[Page 53]]

papers and tubes imported into the United States from a foreign country 
or brought into the United States from Puerto Rico, the Virgin Islands, 
or a possession of the United States; the removal of tobacco products 
from a customs bonded manufacturing warehouse, class 6; restrictions on 
the importation of previously exported tobacco products and cigarette 
papers and tubes; and the release of tobacco products and cigarette 
papers and tubes from customs custody, without payment of internal 
revenue tax or customs duty attributable to the internal revenue tax.

[T.D. ATF-421, 64 FR 71924, Dec. 22, 1999]