[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: 27CFR41.27]

[Page 884]
 
            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 C_General
 
Sec. 41.27  Emergency variations from requirements.

    The appropriate TTB officer 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 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 and 
with such procedures, conditions, and limitations shall automatically 
terminate the authority for such variations and the importer 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be withdrawn whenever in the judgment of the appropriate TTB officer the 
revenue is jeopardized or the effective administration of this part is 
hindered by the continuation of such variation. Where an importer 
desires to employ such variation, he shall submit a written application 
to do so, in triplicate, to the appropriate TTB officer. 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 importer shall retain, as part of his records, any 
authorization of the appropriate TTB officer under this section.

[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and further redesignated and amended by T.D. TTB-16, 69 FR 52424, Aug. 
26, 2004.]