[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR41.1] [Page 877-879] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 41_IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES --Table of Contents Subpart A_Scope of Regulations Sec. 41.1 Importation of tobacco products and cigarette papers and tubes. Subpart A_Scope of Regulations Sec. 41.1 Importation of tobacco products and cigarette papers and tubes. Subpart B_Definitions 41.11 Meaning of terms. Subpart C_General 41.21 Forms prescribed. 41.22 Retention of records. 41.23 Authority of TTB officers to enter premises. 41.24 Interference with administration. 41.25 Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes. 41.26 Alternate methods or procedures. 41.27 Emergency variations from requirements. 41.28 Penalties and forfeitures. 41.29 Delegations of the Administrator. Subpart D_Taxes Tax Rates 41.30 Pipe tobacco and roll-your-own tobacco. 41.31 Cigar tax rates. 41.32 Cigarette tax rates. 41.33 Smokeless tobacco tax rates. 41.34 Cigarette papers. 41.35 Cigarette tubes. Classification of Large Cigars and Cigarettes 41.37 [Reserved] 41.38 Cigarettes. 41.39 Determination of sale price of large cigars. Liability for and Payment of Taxes 41.40 Persons liable for tax. 41.41 Determination and payment of tax. Exemptions from Taxes and Permits 41.50 Exemptions. Assessment of Taxes 41.60 Assessment. Customs' Collection of Taxes 41.62 Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States. 41.63 Payment of tax by electronic fund transfer. Subpart E_Packages 41.71 Package. 41.72 Notice for smokeless tobacco. 41.72a Notice for pipe tobacco. 41.72b Notice for roll-your-own tobacco. 41.72c Package use-up rule. 41.73 Notice for cigars. 41.74 Notice for cigarettes. 41.75 Exemptions. Subpart F_Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States 41.81 Taxpayment. [[Page 878]] Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty 41.82 Restrictions on tobacco products labeled for export. 41.83 Penalties and forfeiture for products labeled or shipped for export. 41.85 Release from customs custody of imported tobacco articles. 41.85a Release from customs custody of returned articles. 41.86 Procedure for release. Subpart G_Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States 41.101 General. Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes 41.105 Prepayment of tax. 41.106 Examination and record of shipment by taxpayer. 41.107-41.108 [Reserved] Deferred Payment of Tax in Puerto Rico on Tobacco Products 41.109 Bond required for deferred taxpayment. 41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment. 41.111 Agreement to pay tax. 41.112 Tax return. 41.113 Return periods. 41.114 Time for filing. 41.114a Qualification for extended deferral. 41.115 Remittance with return. 41.115a Payment of tax by electronic fund transfer. 41.116 Default. 41.117-41.118 [Reserved] 41.119 Corporate surety. 41.120 Deposit of securities in lieu of corporate surety. 41.121 Amount and account of bond. 41.122 Strengthening bond. 41.123 Superseding bond. 41.124 Extension of coverage of bond. 41.125 Approval of bond and extension of coverage of bond. 41.126 Termination of bond. 41.127 Application of surety for relief from bond. 41.128 Relief of surety from bond. 41.129 Release of pledged securities. 41.135-41.138 [Reserved] 41.139 Records. 41.140 Taxpayment in the United States. 41.141 Reports. Subpart H [Reserved] 41.151-41.153 [Reserved] Subpart I_Claims General 41.161 Abatement of assessment. 41.162 Losses caused by disaster occurring after September 2, 1958. 41.163 Refund of tax. Tobacco Products, and Cigarette Papers and Tubes Lost or Destroyed 41.165 Action by taxpayer. Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market 41.170 Reduction of tobacco products to materials; TTB action. 41.171 Reduction of tobacco products to materials, action by appropriate TTB officer. 41.172 Return to nontaxpaid status; action by taxpayer. 41.173 Return to nontaxpaid status; action by appropriate TTB officer. 41.174 Disposition of tobacco products and cigarette papers and tubes, and schedule. Subpart J_Records and Reports 41.181 Records of large cigars. 41.182 Availability of records. 41.183 [Reserved] Subpart K_Tobacco Products Importers 41.190 Persons required to qualify. 41.191 Application for permit. 41.192 Transitional rule. 41.193 Corporate documents. 41.194 Articles of partnership or association. 41.195 Trade name certificate. 41.196 Power of attorney. 41.197 Additional information. 41.198 Investigation of applicant. 41.199 Notice of contemplated disapproval. 41.200 Issuance of permit. 41.201 Duration of permit. 41.202 Renewal of permit. 41.203 Retention of permit and supporting documents. Required Records and Reports 41.204 General. 41.205 Recordkeeping requirements. Filing and Retention of Records and Reports 41.206 Reports. 41.207 Filing. 41.208 Retention. [[Page 879]] Subpart L_Changes After Original Qualification of Importers Changes in Name 41.220 Change in individual name. 41.221 Change in trade name. 41.222 Change in corporate name. Changes in Ownership and Control 41.223 Fiduciary successor. 41.224 Transfer of ownership. 41.225 Change in officers, directors, or stockholders of a corporation. 41.226 Change in control of a corporation. Changes in Location or Address 41.227 Change in location. 41.228 Change in address. Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted. Editorial Note: Nomenclature changes to part 41 (formerly part 275) appear at T.D. ATF-460, 66 FR 39093, July 27, 2001. This part contains regulations relating to tobacco products and cigarette 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]