[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: 27CFR41.82]

[Page 891-892]
 
            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 F_Tobacco Products and Cigarette Papers and Tubes, Imported Into 
                    or Returned to the United States
 
Sec. 41.82  Restrictions on tobacco products labeled for export.

    (a) The provisions of this section apply to tobacco products and 
cigarette papers and tubes manufactured in the United States and labeled 
for exportation under parts 44 and 270 of this chapter.
    (b) Articles described in paragraph (a) of this section may be 
transferred to or removed from the premises of a manufacturer or an 
export warehouse proprietor only if such articles are being transferred 
or removed without tax as provided in this part.
    (c) Articles described in paragraph (a) of this section may only be 
imported or brought into the United States, after their exportation, 
under the provisions of 26 U.S.C. 5704(d), by release from Customs 
custody for delivery to the original manufacturer of such tobacco 
products or cigarette papers or tubes or to the proprietor of an export 
warehouse authorized by such manufacturer to receive such articles. 
These products are transferred in bond and are released from Customs 
custody without payment of that part of the duty attributable to 
internal revenue tax.
    (d) Articles described in paragraph (a) of this section that are not 
put up in packages may be imported or brought into the United States 
under 26 U.S.C. 5704(c) by release from Customs custody without payment 
of tax for delivery to the original manufacturer of such articles. 
However, because such articles are also eligible for release under 26 
U.S.C. 5704(d), such articles will be treated as though released under 
section 5704(d), due to the penalty provisions in section 5761(c).
    (e) Articles described in paragraph (a) of this section may not be 
sold or held for sale for domestic consumption in the United States 
unless such articles are removed from their export packaging and 
repackaged by the original manufacturer into new packaging that does not 
contain an export label. The new packages, marks and notices must 
conform to the requirements of 27 CFR part 270.
    (f) The provisions of this section shall apply to articles labeled 
for export even if the packaging or the appearance of such packaging to 
the consumer of such articles has been modified or altered by a person 
other than the original manufacturer so as to remove or conceal or 
attempt to remove or conceal (including by placement of a sticker over) 
any export label.
    (g) For purposes of this section, an article is labeled for export 
or contains an export label if it bears the mark, label, or notice 
required by Sec. 44.185 of this chapter.
    (h) For purposes of this section, references to exportation shall be 
treated as including a reference to shipment to the Commonwealth of 
Puerto Rico.
    (i) The provisions of this section do not apply to any person who, 
when entering U.S. manufactured tobacco products labeled for export 
under parts 44

[[Page 892]]

and 270 of this chapter, claims and is granted an exemption from duty 
and tax for such products under chapter 98 of the Harmonized Tariff 
Schedule of the United States. The quantity of tobacco products entered 
may not exceed the quantity limit imposed on such products under the 
applicable tariff provision. A traveler claiming an exemption under this 
subsection upon arrival at the border may voluntarily relinquish to the 
U. S. Customs Service at the time of entry any excess of such quantity 
without incurring the penalty under section Sec. 41.83.
    (j) For civil penalties and forfeiture provisions related to 
violations of this section, see Sec. 41.83. For a criminal penalty 
applicable to any violation of this section see 26 U.S.C. 5762(b).

[T.D. ATF-465, 66 FR 45618, Aug. 29, 2001. Redesignated and amended by 
T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]