[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: 27CFR41.81]

[Page 74-75]
 
            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 F_Tobacco Products and Cigarette Papers and Tubes, Imported Into 
                    or Returned to the United States
 
Sec.  41.81  Taxpayment.


    (a) General. The provisions of this section apply to tobacco 
products, cigarette papers, and cigarette tubes upon which internal 
revenue tax is payable, and which are imported into the United States 
from a foreign country or are brought into the United States from Puerto 
Rico, the Virgin Islands, or a possession of the United States. For 
provisions relating to the importation of previously exported tobacco 
products and cigarette papers and tubes, see section 41.82.
    (b) Method of payment. Except in the case of articles imported or 
brought into the United States under Sec. Sec.  41.85 and 41.85a, the 
internal revenue tax must be determined and paid to the Port Director of 
Customs before the tobacco products, cigarette papers, or cigarette 
tubes are removed from customs custody. The tax must be paid on the 
basis of a return on the customs form or by authorized electronic 
transmission by which the tobacco products, cigarette papers, or 
cigarette tubes are duty and tax paid to Customs.
    (c) Required information. When tobacco products, cigarette papers, 
or cigarette tubes enter the United States for consumption, or when they 
are removed for consumption, the importer must include on the customs 
form or authorized electronic transmission the following internal 
revenue tax information.
    (1) For cigarette papers: For cigarette papers imported on or after 
January 1, 2000, the importer will show the total number of cigarette 
papers, the rate of tax, and the amount of tax due. For cigarette papers 
imported prior to January 1, 2000, the importer will show the number of 
books or sets, the number of papers in each book or set, the rate of 
tax, and the amount of tax due.
    (2) For cigarette tubes: The importer will show the number of tubes, 
the rate of tax, and the tax due.
    (3) For cigarettes: The importer will show whether the cigarettes 
are small (class A) or large (class B), the number

[[Page 75]]

of cigarettes, the rate of tax, and the tax due.
    (4) For cigars. The importer will show:
    (i) The number imported under each HTS item number;
    (ii) For large cigars with a sale price of not more than $235.294 
per thousand, the number and total sale price of such cigars;
    (iii) For large cigars with a sale price of more than $235.294 per 
thousand, the number of cigars;
    (iv) The applicable tax rate, as specified by Sec.  41.31; and
    (v) The tax due.
    (5) For smokeless tobacco: The importer will show whether the 
product is chewing tobacco or snuff, the number of pounds and ounces, 
the rate of tax and the tax due.
    (6) For pipe tobacco: The importer will show the designation ``pipe 
tobacco'' or ``Tax Class L,'' the number of pounds and ounces, the rate 
of tax and the tax due.
    (7) For roll-your-own tobacco: The importer will show the 
designation ``roll-your-own'' or ``Tax Class J'', the number of pounds 
and ounces, the rate of tax and the amount of tax due.
    (d) Exceptions. The provisions of this section shall not apply to:
    (1) Tobacco products, cigarette papers, or cigarette tubes released 
from customs custody and transferred in bond to a U.S. manufacturer of 
tobacco products or cigarette papers and tubes (see Sec. Sec.  41.85, 
41.85a, or 41.135);
    (2) Puerto Rican products on which the tax is prepaid or deferred 
(see subpart G); and
    (3) Tax payments of cigars from class 6, customs bonded 
manufacturing warehouses (see Sec.  41.151).

(68A Stat. 907, as amended (26 U.S.C. 7652); sec. 202, Pub. L. 85-859, 
72 Stat. 1417 (26 U.S.C. 5703))

[T.D. ATF-27, 41 FR 23951, June 14, 1976, as amended by T.D. ATF-40, 42 
FR 5005, Jan. 26, 1977; T.D. ATF-232, 51 FR 28085, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-246, 52 FR 669, Jan. 8, 
1987; T.D. ATF-284, 54 FR 12190, Mar. 24, 1989; T.D. ATF-289, 54 FR 
48841, Nov. 27, 1989; T.D. ATF-307, 55 FR 52744, Dec. 21, 1990: T.D. 
ATF-421, 64 FR 71924, Dec. 22, 1999; T.D. ATF-424, 64 FR 71932, Dec. 22, 
1999; T.D. ATF-420, 64 FR 71944, Dec. 22, 1999; T.D. ATF-422a, 65 FR 
15059, Mar. 21, 2000. Redesignated and amended by T.D. TTB-16, 69 FR 
52424, 52425, Aug. 26, 2004]

 Release From Customs Custody of Tobacco Products and Cigarette Papers 
            and Tubes Without Payment of Tax or Certain Duty