[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: 27CFR275.27]

[Page 57-58]
 
            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 C--General
 
Sec. 275.27  Emergency variations from requirements.

    The Director may approve methods of operation other than as 
specified in this part, where he finds that an emergency exists and the 
proposed variations from the specified requirements are necessary, and 
the proposed variations--

[[Page 58]]

    (a) Will afford the security and protection to the revenue intended 
by the prescribed specifications,
    (b) Will not hinder the effective administration of this part, and
    (c) Will not be contrary to any provision of law.

Variations from requirements granted under this section are conditioned 
on compliance with the procedures, conditions, and limitations set forth 
in the approval of the application. Failure to comply in good faith and 
with such procedures, conditions, and limitations shall automatically 
terminate the authority for such variations and the importer thereupon 
shall fully comply with the prescribed requirements of regulations from 
which the variations were authorized. Authority for any variations may 
be withdrawn whenever in the judgment of the Director the revenue is 
jeopardized or the effective administration of this part is hindered by 
the continuation of such variation. Where an importer desires to employ 
such variation, he shall submit a written application to do so, in 
triplicate, to the regional director (compliance) for transmittal to the 
Director. The application shall describe the proposed variations and set 
forth the reasons therefor. Variations shall not be employed until the 
application has been approved. The importer shall retain, as part of his 
records, any authorization of the Director under this section.

[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]