[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

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

[CITE: 19CFR159.5]



[Page 227]

 

                        TITLE 19--CUSTOMS DUTIES

 

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

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 159_LIQUIDATION OF DUTIES--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  159.5  Cigars, cigarettes, and cigarette papers and tubes.



    The internal revenue taxes imposed on cigars, cigarettes, and 

cigarette papers and tubes under section 5701 or 7652, Internal Revenue 

Code of 1954 (26 U.S.C. 5701 or 7652), are determined in accordance with 

section 5703 of that Code (26 U.S.C. 5703) at the time of removal; that 

is, on the quantity removed from Customs custody under the entry or 

withdrawal for consumption. The Customs duties, unlike those on 

alcoholic beverages, do not necessarily apply only to such quantities.