[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: 27CFR646.143]

[Page 259-260]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
   CHAPTER II--BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, 
                          DEPARTMENT OF JUSTICE
 
PART 646--CONTRABAND CIGARETTES--Table of Contents
 
Sec. 646.143  Meaning of terms.

    When used in this part, terms are defined as follows in this 
section. Words in the plural shall include the singular, and vice versa. 
Words indicating the masculine gender shall include the feminine. The 
terms ``includes'' and ``including'' do not exclude other things not 
named which are in the same general class or are otherwise within the 
scope of the term defined.
    Appropriate ATF officer. An officer or employee of the Bureau of 
Alcohol, Tobacco and Firearms (ATF) authorized to perform any functions 
relating to the administration or enforcement of this part by ATF Order 
1130.28, Delegation of the Director's Authorities in 27 CFR Parts 45 and 
646.
    Business premises. When used with respect to a distributor, the 
property on which the cigarettes are kept or stored. The business 
premises includes the property where the records of a distributor are 
kept.
    Common or contract carrier. A carrier holding a certificate of 
convenience and necessity, a permit for contract carrier by motor 
vehicle, or other valid operating authority under the Interstate 
Commerce Act, or under equivalent operating authority from a regulatory 
agency of the United States or of any State.
    Contraband cigarettes. Any quantity of cigarettes in excess of 
60,000, if--
    (a) The cigarettes bear no evidence of the payment of applicable 
State cigarette taxes in the State where the cigarettes are found;
    (b) The State in which the cigarettes are found requires a stamp, 
impression, or other indication to be placed on packages or other 
containers of cigarettes to evidence payment of cigarette taxes; and
    (c) The cigarettes are in the possession of any person other than an 
exempted person.
    Disposition. The movement of cigarettes from a person's business 
premises, wherever situated, by shipment or other means of distribution.
    Distribute. To sell, ship, issue, give, transfer, or otherwise 
dispose of.
    Distributor. Any person who distributes more than 60,000 cigarettes 
in a single transaction.
    Exempted person. Any person who is--
    (a) Holding a permit issued pursuant to Chapter 52 of the Internal 
Revenue Code of 1954 as a manufacturer of tobacco products or as an 
export warehouse proprietor;

[[Page 260]]

    (b) Operating a customs bonded warehouse pursuant to section 311 or 
555 of the Tariff Act of 1930 (19 U.S.C. 1311 or 1555);
    (c) An agent of a tobacco products manufacturer, an export warehouse 
proprietor, or an operator of a customs bonded warehouse;
    (d) A common or contract carrier transporting the cigarettes 
involved under a proper bill of lading or freight bill which states the 
quantity, source, and destination of the cigarettes;
    (e) Licensed or otherwise authorized by the State, in which he 
possesses cigarettes, to account for and pay cigarette taxes imposed by 
that State; and who has complied with the accounting and payment 
requirements relating to his license or authorization with respect to 
the cigarettes involved; or
    (f) An agent of the United States, of an individual State, or of a 
political subdivision of a State and having possession of cigarettes in 
connection with the performance of official duties.
    (g) Operating within a foreign-trade zone established under 19 
U.S.C., section 81b, when the cigarettes involved have been entered into 
the zone under zone-restricted status or, in respect to foreign 
cigarettes, have been admitted into the zone but have not been entered 
in the United States.
    Person. Any individual, corporation, company, association, firm, 
partnership, society, or joint stock company.
    State. A State of the United States, the District of Columbia, the 
Commonwealth of Puerto Rico, or the Virgin Islands.

[45 FR 48612, July 21, 1980, as amended by T.D. ATF-472, 67 FR 8881, 
Feb. 27, 2002]

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