[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: 27CFR275.86]

[Page 67-68]
 
            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 F--Tobacco Products and Cigarette Papers and Tubes, Imported 
                  Into or Returned to the United States
 
Sec. 275.86  Procedure for release.

    (a) Every manufacturer of tobacco products and cigarette papers and 
tubes and every export warehouse proprietor who desires to obtain the 
release of tobacco products and cigarette papers and tubes from customs 
custody, without payment of internal revenue tax, under its internal 
revenue bond, as provided in Secs. 275.85 or 275.85a, must prepare a 
notice of release, Form 5200.11, in triplicate, and file the three 
copies of the form with the appropriate ATF officer. The appropriate ATF 
officer will not certify Form 5200.11 covering the release of tobacco 
products and cigarette papers and tubes unless the manufacturer is 
authorized, under part 40 of this chapter, to receive, without payment 
of tax, the kinds of articles set forth in the form.
    (b) Importers who are either manufacturers of tobacco products and 
cigarette papers and tubes or export warehouse proprietors, or their 
authorized agents, who request the release of tobacco products or 
cigarette papers and tubes from customs custody in the United States 
under this section, using customs electronic filing procedures, must not 
request such release until they have received the ATF Form 5200.11 
certified by the appropriate ATF officer. Once Customs releases the 
tobacco products or cigarette papers and tubes in accordance with 19 CFR 
Part 143, Customs Directives, and any other applicable instructions, the 
importer will send a copy of the ATF

[[Page 68]]

Form 5200.11 along with a copy of the electronic filing and customs 
release to the appropriate ATF officer at the address shown thereon. The 
importer will retain one copy of the ATF Form 5200.11 to meet ATF 
recordkeeping requirements and one copy to meet customs recordkeeping 
requirements.
    (c) Importers or their authorized agents requesting release of 
tobacco products or cigarette papers and tubes from customs custody in 
the United States under any other authorized procedure will submit all 
copies of the ATF Form 5200.11 to the appropriate customs officer along 
with their request for release. The customs officer will verify that the 
ATF Form 5200.11 has been certified by the appropriate ATF officer and 
return all copies to the importer or the importer's authorized 
representative.
    (d) Once Customs releases the tobacco products or cigarette papers 
and tubes in accordance with 19 CFR Part 143, Customs Directives, and 
any other applicable instructions, the importer will send a copy of the 
ATF Form 5200.11 along with a copy of the customs release to the 
appropriate ATF office at the address shown thereon. The importer will 
retain one copy of the ATF Form 5200.11 to meet ATF recordkeeping 
requirements and one copy to meet customs recordkeeping requirements.

(72 Stat. 1418, as amended, 1423, as amended; 26 U.S.C. 5704, 5741)

[T.D. ATF-422, 64 FR 71950, Dec. 22, 1999]