[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR40.46]

[Page 812-813]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 40_MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
--Table of Contents
 
                   Subpart D_Administrative Provisions
 
Sec. 40.46  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

[[Page 813]]

are necessary, and the proposed variations--
    (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 with 
such procedures, conditions, and limitations shall automatically 
terminate the authority for such variations and the manufacturer 
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variations may be withdrawn whenever in the judgment of the Director the 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 a manufacturer 
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 manufacturer shall 
retain, as part of his records, any authorization of the Director under 
this section.