[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: 27CFR41.50]

[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.  41.50  Exemptions.

    The Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) 
and Customs Regulations, 19 CFR, chapter I, provide for certain 
exemptions from internal revenue taxes with respect to tobacco products 
and cigarette papers and tubes imported into the United States. These 
exemptions include, but are not limited to, certain importations in 
passengers' baggage, for use of crew members, and by foreign officials. 
Those persons importing tobacco products and cigarette papers or tubes 
as described in this section are not required to obtain a permit.

[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. 
ATF-243, 52 FR 43194, Dec. 1, 1986; T.D. ATF-284, 54 FR 12190, Mar. 24, 
1989; T.D. ATF-422, 64 FR 71949, Dec. 22, 1999]

                           Assessment of Taxes