[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: 27CFR41.62]

[Page 887]
 
            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 D_Taxes
 
Sec. 41.62  Customs' collection of internal revenue taxes on tobacco 

products and cigarette papers and tubes, imported or brought into 
the United States.

    Internal revenue taxes on tobacco products and cigarette papers and 
tubes, imported or brought into the United States, which are to be paid 
to the Port Director of Customs or other authorized customs employee, in 
accordance with this part, must be collected, accounted for, and 
deposited as internal revenue collections by the Port Director of 
Customs, in accordance with customs procedures and regulations.

[T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]