[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: 27CFR41.40]

[Page 71]
 
            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 D_Taxes
 
Sec.  41.40  Persons liable for tax.

    The importer of tobacco products or cigarette papers and tubes will 
be liable for the internal revenue taxes imposed thereon by 26 U.S.C. 
5701 or 7652: Provided, That tobacco products or cigarette papers or 
tubes (other than those previously exported and returned) imported or 
brought into the United States, may be released from customs custody 
without payment of tax, for delivery to the proprietor of an export 
warehouse, to a manufacturer of tobacco products, or to a manufacturer 
of cigarette papers or tubes (except for tobacco products), if such 
articles are not put up in packages (see Sec.  41.11). Under these 
circumstances the transferee will become liable for the internal revenue 
tax on such articles upon release from customs custody and the importer 
will thereupon be relieved of the liability for such tax. If the 
transferee is also the importer, then the importer will not be relieved 
of the liability for such tax.

(Aug. 16, 1954, Chapter 736, 68A Stat. 907, as amended (26 U.S.C. 7652); 
sec. 201, Pub. L. 85-859, Stat. 1417, as amended (26 U.S.C. 5703))

[T.D. ATF-422, 64 FR 71948, Dec. 22, 1999. Redesignated and amended by 
T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]