[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: 27CFR41.106]

[Page 79]
 
            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 G_Puerto Rican Tobacco Products and Cigarette Papers and Tubes, 
                     Brought Into the United States
 
Sec.  41.106  Examination and record of shipment by taxpayer.

    (a) Shipments other than noncommercial mail shipment. The taxpayer 
will ensure that the tax has been prepaid on the tobacco products and 
cigarette papers and tubes in each shipment. The taxpayer will identify 
the tobacco products or cigarette papers or tubes on the bill of lading 
or similar record to accompany the shipment with the following 
information:
    (1) The marks and numbers on shipping containers;
    (2) The number of containers;
    (3) The kind of taxable article and the rate of tax, as specified by 
41.30 through 41.35;
    (4) The number of small cigarettes, large cigarettes or small cigars 
to be shipped;
    (5) The number and total sale price of large cigars with a price of 
not more than $235.294 per thousand to be shipped;
    (6) The number of large cigars with a sale price of more than 
$235.294 per thousand to be shipped;
    (7) The pounds and ounces of chewing tobacco or snuff to be shipped;
    (8) The pounds and ounces of pipe tobacco or roll-your-own tobacco 
to be shipped;
    (9) The number of cigarette papers or tubes to be shipped;
    (10) The amount of the tax paid on such articles under the 
provisions of this subpart; and
    (11) The name and address of the consignee in the United States to 
whom such products are being shipped. The taxpayer will note such bills 
of lading or similar records to identify the particular TTB Form 5000.25 
on which taxes have been prepaid.
    (b) Noncommercial mail shipments. Noncommercial mail shipments of 
tobacco products and cigarette papers and tubes to the United States are 
exempt from the provisions of paragraph (a) of this section, except that 
the taxpayer will provide a copy of the TTB Form 5000.25 upon request of 
an appropriate TTB officer.

(Approved by the Office of Management and Budget under control number 
1512-0560)

[T.D. ATF-444, 66 FR 13850, Mar. 8, 2001. Redesignated and amended by 
T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]