[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: 19CFR11.3]



[Page 256-257]

 

                        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.  11.3  Package and notice requirements for cigars and cigarettes; 

package requirements for cigarette papers and tubes.



    Exemptions from tax on cigars, cigarettes, and cigarette papers and 

tubes apply in accordance with the regulations of the Bureau of Alcohol, 

Tobacco, and Firearms (27 CFR part 275) upon release from Customs 

custody of such articles imported by consular officers and employees of 

foreign states. Cigars, cigarettes, cigarette papers, and tubes may also 

be released without payment of tax as provided in Sec.  11.2a and for 

exhibition in accordance with part 147 of this chapter. Additionally, 

cigars, cigarettes, or cigarette papers and tubes may be admitted free 

of duty and tax under the provisions of Subchapter IV, Chapter 98, 

Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), or 

section 321, Tariff Act of 1930, as amended (19 U.S.C. 1321), Sec. Sec.  

148.63, 148.74, and subpart I of part 148 of this chapter. Except in the 

foregoing instances and in any instance in which such articles are 

imported in passengers' baggage or are to be released under a mail entry 

for the personal consumption of the importer or for disposition as his 

bona fide gift, the provisions in Part 275 of the regulations of the 

Bureau of Alcohol, Tobacco, and



[[Page 257]]



Firearms (27 CFR part 275) as to packages and notices thereon apply.



[T.D. 73-27, 38 FR 2449, Jan. 26, 1973, as amended by T.D. 73-227, 38 FR 

22548, Aug. 22, 1973; T.D. 78-329, 43 FR 43454, Sept. 26, 1978; T.D. 89-

1, 53 FR 51253, Dec. 21, 1988]