[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR41.1]

[Page 63]
 
            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 
 
                     Subpart A_Scope of Regulations
 
Sec.  41.1  Importation of tobacco products and cigarette papers and tubes.


    This part contains regulations relating to tobacco products and 
cigarette papers and tubes imported into the United States from a 
foreign country or brought into the United States from Puerto Rico, the 
Virgin Islands, or a possession of the United States; the removal of 
tobacco products from a customs bonded manufacturing warehouse, class 6; 
restrictions on the importation of previously exported tobacco products 
and cigarette papers and tubes; and the release of tobacco products and 
cigarette papers and tubes from customs custody, without payment of 
internal revenue tax or customs duty attributable to the internal 
revenue tax.

[T.D. ATF-421, 64 FR 71924, Dec. 22, 1999]