[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: 27CFR41.26]

[Page 67-68]
 
            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 C_General
 
Sec.  41.26  Alternate methods or procedures.

    An importer, on specific approval by the appropriate TTB officer as 
provided in this section, may use an alternate method or procedure in 
lieu of a method or procedure specifically prescribed in this part. The 
appropriate TTB officer may approve an alternate method or procedure, 
subject to stated conditions, when he finds that--
    (a) Good cause has been shown for the use of the alternate method or 
procedure,
    (b) The alternate method or procedure is within the purpose of, and 
consistent with the effect intended by, the specifically prescribed 
method or procedure, and affords equivalent security to the revenue, and
    (c) The alternate method of procedure will not be contrary to any 
provision of law, and will not result in an increase in cost to the 
Government or hinder the effective administration of this part.

No alternate method or procedure relating to the giving of any bond or 
to the assessment, payment, or collection of tax, shall be authorized 
under this section. When an importer desires to

[[Page 68]]

employ an alternate method or procedure, he shall submit a written 
application to do so, in triplicate, to the appropriate TTB officer. The 
application shall specifically describe the proposed alternate method or 
procedure, and shall set forth the reasons therefor. Alternate methods 
or procedures shall not be employed until the application has been 
approved by the appropriate TTB officer. The importer shall, during the 
period of authorization of an alternate method or procedure, comply with 
the terms of the approved application. Authorization for any alternate 
method or procedure may be withdrawn whenever in the judgment of the 
appropriate TTB officer the revenue is jeopardized or the effective 
administration of this part is hindered. The importer shall retain, as 
part of his records, any authorization of the appropriate TTB officer 
under this section.

[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and further redesignated and amended by T.D. TTB-16, 69 FR 52424, Aug. 
26, 2004]