[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: 27CFR41.75]

[Page 74]
 
            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 E_Packages
 
Sec.  41.75  Exemptions.

    The provisions of this subpart requiring that tobacco products and 
cigarette papers and tubes be put up in packages and that proper notice 
be placed on such packages shall not apply to imported tobacco products 
and cigarette papers and tubes authorized to be released from customs 
custody, without payment of internal revenue tax, pursuant to Sec.  
41.50, and shall not apply to tobacco products imported in passengers' 
baggage, or by mail where the value does not exceed $250, where such 
products are solely for the personal consumption of the importer or for 
disposition as his bona fide gift.

(72 Stat. 1422; 26 U.S.C. 5723)

[T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, as amended by T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986. Redesignated and amended by T.D. 
TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]