[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR11.2a]



[Page 256]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 11_PACKING AND STAMPING; MARKING--Table of Contents

 

Sec.  11.2a  Release from Customs custody without payment of tax on 

cigars, cigarettes and cigarette papers and tubes.



    Cigars, cigarettes, and cigarette papers and tubes may be released 

from Customs custody without payment of any applicable internal revenue 

tax upon presentation of the Customs entry or withdrawal form and three 

copies of Alcohol, Tobacco and Firearms Form 2145 (5200.11) or 3072 

(5210.14), certified by the appropriate regional regulatory 

administrator, Bureau of Alcohol, and Tobacco and Firearms. The Customs 

officer shall complete the notice of release, retain one copy, send one 

copy to the regional regulatory administrator, and return one copy to 

the manufacturer. The release may not be made under a mail entry. See 

Sec.  145.13(b) of this chapter.



[T.D. 78-329, 43 FR 43454, Sept. 26, 1978]