[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: 27CFR41.110]

[Page 895-896]
 
            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 G_Puerto Rican Tobacco Products and Cigarette Papers and Tubes, 
                     Brought Into the United States
 
Sec. 41.110  Record of tax computation and shipment by bonded manufacturer 
under deferred taxpayment.

    Where tobacco products or cigarette papers or tubes are to be 
shipped to the United States involving deferred taxpayment, the bonded 
manufacturer

[[Page 896]]

must calculate the tax from the information contained in the bill of 
lading or a similar record. The bonded manufacturer will identify each 
shipment on such record with the following information:
    (a) The marks and numbers on shipping containers;
    (b) The number of containers;
    (c) The kind of taxable article and the rate of tax as specified in 
41.30 through 41.35;
    (d) The number of small cigarettes, large cigarettes or small cigars 
to shipped;
    (e) The number and total sale price of large cigars with a price of 
not more than $235.294 per thousand to be shipped;
    (f) The number of large cigars with a sale price of more than 
$235.294 per thousand to be shipped;
    (g) The pounds and ounces of chewing tobacco or snuff to be shipped;
    (h) The pounds and ounces of pipe tobacco or roll-your-own tobacco 
to be shipped;
    (i) The number of cigarette papers or tubes;
    (j) The amount of the tax to be paid on such articles under the 
provisions of this subpart; and
    (k) The name and address of the consignee in the United States to 
whom such products are being shipped. The date of completing such record 
will be treated as the date of computation of the tax. Tobacco products 
or cigarette papers or tubes may be shipped to the United States in 
accordance with the provisions of this section only after computation of 
the tax.

(Approved by the Office of Management and Budget under control number 
1512-0560)

[T.D. ATF-444, 66 FR 13851, Mar. 8, 2001. Redesignated and amended by 
T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]