Title 27

PART 41

Part 41 - Importation Of Tobacco Products, Cigarette Papers And Tubes, And Processed Tobacco

PART 41 - IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Authority:26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. Source:Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted. Editorial Note:Nomenclature changes to part 41 (formerly part 275) appear at T.D. ATF-460, 66 FR 39093, July 27, 2001.

27:2.0.1.1.2.1SUBPART A
Subpart A - Scope of Regulations
27:2.0.1.1.2.1.68.1SECTION 41.1
   41.1 Importation of tobacco products, cigarette papers and tubes, and processed tobacco.
27:2.0.1.1.2.2SUBPART B
Subpart B - Definitions
27:2.0.1.1.2.2.68.1SECTION 41.11
   41.11 Meaning of terms.
27:2.0.1.1.2.3SUBPART C
Subpart C - General
27:2.0.1.1.2.3.68.1SECTION 41.21
   41.21 Forms prescribed.
27:2.0.1.1.2.3.68.2SECTION 41.22
   41.22 Retention of records.
27:2.0.1.1.2.3.68.3SECTION 41.23
   41.23 Authority of TTB officers to enter premises.
27:2.0.1.1.2.3.68.4SECTION 41.24
   41.24 Interference with administration.
27:2.0.1.1.2.3.68.5SECTION 41.25
   41.25 Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
27:2.0.1.1.2.3.68.6SECTION 41.26
   41.26 Alternate methods or procedures.
27:2.0.1.1.2.3.68.7SECTION 41.27
   41.27 Emergency variations from requirements.
27:2.0.1.1.2.3.68.8SECTION 41.28
   41.28 Penalties and forfeitures.
27:2.0.1.1.2.3.68.9SECTION 41.29
   41.29 Delegations of the Administrator.
27:2.0.1.1.2.4SUBPART D
Subpart D - Taxes
27:2.0.1.1.2.4.68SUBJGRP 68
   Tax Rates
27:2.0.1.1.2.4.68.1SECTION 41.30
   41.30 Pipe tobacco and roll-your-own tobacco tax rates.
27:2.0.1.1.2.4.68.2SECTION 41.31
   41.31 Cigar tax rates.
27:2.0.1.1.2.4.68.3SECTION 41.32
   41.32 Cigarette tax rates.
27:2.0.1.1.2.4.68.4SECTION 41.33
   41.33 Smokeless tobacco tax rates.
27:2.0.1.1.2.4.68.5SECTION 41.34
   41.34 Cigarette papers.
27:2.0.1.1.2.4.68.6SECTION 41.35
   41.35 Cigarette tubes.
27:2.0.1.1.2.4.69SUBJGRP 69
   Classification of Large Cigars and Cigarettes
27:2.0.1.1.2.4.69.7SECTION 41.37
   41.37 [Reserved]
27:2.0.1.1.2.4.69.8SECTION 41.38
   41.38 Cigarettes.
27:2.0.1.1.2.4.69.9SECTION 41.39
   41.39 Determination of sale price of large cigars.
27:2.0.1.1.2.4.70SUBJGRP 70
   Liability for and Payment of Taxes
27:2.0.1.1.2.4.70.10SECTION 41.40
   41.40 Persons liable for tax.
27:2.0.1.1.2.4.70.11SECTION 41.41
   41.41 Determination and payment of tax.
27:2.0.1.1.2.4.71SUBJGRP 71
   Exemptions From Taxes and Permits
27:2.0.1.1.2.4.71.12SECTION 41.50
   41.50 Exemptions.
27:2.0.1.1.2.4.72SUBJGRP 72
   Assessment of Taxes
27:2.0.1.1.2.4.72.13SECTION 41.60
   41.60 Assessment.
27:2.0.1.1.2.4.73SUBJGRP 73
   Customs' Collection of Taxes
27:2.0.1.1.2.4.73.14SECTION 41.62
   41.62 Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.
27:2.0.1.1.2.4.73.15SECTION 41.63
   41.63 Payment of tax by electronic fund transfer.
27:2.0.1.1.2.5SUBPART E
Subpart E - Packages
27:2.0.1.1.2.5.74.1SECTION 41.71
   41.71 Package.
27:2.0.1.1.2.5.74.2SECTION 41.72
   41.72 Notice for smokeless tobacco.
27:2.0.1.1.2.5.74.3SECTION 41.72a
   41.72a Notice for pipe tobacco.
27:2.0.1.1.2.5.74.4SECTION 41.72b
   41.72b Notice for roll-your-own tobacco.
27:2.0.1.1.2.5.74.5SECTION 41.72c
   41.72c Package use-up rule.
27:2.0.1.1.2.5.74.6SECTION 41.73
   41.73 Notice for cigars.
27:2.0.1.1.2.5.74.7SECTION 41.74
   41.74 Notice for cigarettes.
27:2.0.1.1.2.5.74.8SECTION 41.75
   41.75 Exemptions.
27:2.0.1.1.2.6SUBPART F
Subpart F - Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States
27:2.0.1.1.2.6.74SUBJGRP 74
   Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty
27:2.0.1.1.2.6.74.1SECTION 41.81
   41.81 Taxpayment.
27:2.0.1.1.2.6.74.2SECTION 41.82
   41.82 Restrictions on tobacco products labeled for export.
27:2.0.1.1.2.6.74.3SECTION 41.83
   41.83 Penalties and forfeiture for products labeled or shipped for export.
27:2.0.1.1.2.6.74.4SECTION 41.84
   41.84 Entry for warehousing.
27:2.0.1.1.2.6.74.5SECTION 41.85
   41.85 Release from customs custody of imported tobacco products or cigarette papers or tubes.
27:2.0.1.1.2.6.74.6SECTION 41.85a
   41.85a Release from customs custody of returned articles.
27:2.0.1.1.2.6.74.7SECTION 41.86
   41.86 Entry process for releases without payment of tax.
27:2.0.1.1.2.7SUBPART G
Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
27:2.0.1.1.2.7.75SUBJGRP 75
   Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
27:2.0.1.1.2.7.75.1SECTION 41.101
   41.101 General.
27:2.0.1.1.2.7.75.2SECTION 41.105
   41.105 Prepayment of tax.
27:2.0.1.1.2.7.75.3SECTION 41.106
   41.106 Record of shipment by taxpayer.
27:2.0.1.1.2.7.75.4SECTION 41.107-41.108
   41.107-41.108 [Reserved]
27:2.0.1.1.2.7.76SUBJGRP 76
   Deferred Payment of Tax in Puerto Rico on Tobacco Products
27:2.0.1.1.2.7.76.5SECTION 41.109
   41.109 Bond required for deferred taxpayment.
27:2.0.1.1.2.7.76.6SECTION 41.110
   41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
27:2.0.1.1.2.7.76.7SECTION 41.111
   41.111 Verification of bond and agreement to pay tax.
27:2.0.1.1.2.7.76.8SECTION 41.112
   41.112 Tax return.
27:2.0.1.1.2.7.76.9SECTION 41.113
   41.113 Return periods.
27:2.0.1.1.2.7.76.10SECTION 41.114
   41.114 Time for filing.
27:2.0.1.1.2.7.76.11SECTION 41.114a
   41.114a Qualification for extended deferral.
27:2.0.1.1.2.7.76.12SECTION 41.115
   41.115 Remittance with return.
27:2.0.1.1.2.7.76.13SECTION 41.115a
   41.115a Payment of tax by electronic fund transfer.
27:2.0.1.1.2.7.76.14SECTION 41.116
   41.116 Default.
27:2.0.1.1.2.7.76.15SECTION 41.117-41.118
   41.117-41.118 [Reserved]
27:2.0.1.1.2.7.76.16SECTION 41.119
   41.119 Corporate surety.
27:2.0.1.1.2.7.76.17SECTION 41.120
   41.120 Deposit of securities in lieu of corporate surety.
27:2.0.1.1.2.7.76.18SECTION 41.121
   41.121 Amount and account of bond.
27:2.0.1.1.2.7.76.19SECTION 41.122
   41.122 Strengthening bond.
27:2.0.1.1.2.7.76.20SECTION 41.123
   41.123 Superseding bond.
27:2.0.1.1.2.7.76.21SECTION 41.124
   41.124 Extension of coverage of bond.
27:2.0.1.1.2.7.76.22SECTION 41.125
   41.125 Approval of bond and extension of coverage of bond.
27:2.0.1.1.2.7.76.23SECTION 41.126
   41.126 Termination of bond.
27:2.0.1.1.2.7.76.24SECTION 41.127
   41.127 Application of surety for relief from bond.
27:2.0.1.1.2.7.76.25SECTION 41.128
   41.128 Relief of surety from bond.
27:2.0.1.1.2.7.76.26SECTION 41.129
   41.129 Release of pledged securities.
27:2.0.1.1.2.7.76.27SECTION 41.135-41.138
   41.135-41.138 [Reserved]
27:2.0.1.1.2.7.76.28SECTION 41.139
   41.139 Records.
27:2.0.1.1.2.7.76.29SECTION 41.140
   41.140 Taxpayment in the United States.
27:2.0.1.1.2.7.76.30SECTION 41.141
   41.141 Reports.
27:2.0.1.1.2.8SUBPART H
Subpart H [Reserved]
27:2.0.1.1.2.9SUBPART I
Subpart I - Claims
27:2.0.1.1.2.9.77SUBJGRP 77
   General
27:2.0.1.1.2.9.77.1SECTION 41.161
   41.161 Abatement of assessment.
27:2.0.1.1.2.9.77.2SECTION 41.162
   41.162 Losses caused by disaster occurring after September 2, 1958.
27:2.0.1.1.2.9.77.3SECTION 41.163
   41.163 Refund of tax.
27:2.0.1.1.2.9.78SUBJGRP 78
   Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed
27:2.0.1.1.2.9.78.4SECTION 41.165
   41.165 Action by taxpayer.
27:2.0.1.1.2.9.79SUBJGRP 79
   Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market
27:2.0.1.1.2.9.79.5SECTION 41.170
   41.170 Reduction of tobacco products to materials; TTB action.
27:2.0.1.1.2.9.79.6SECTION 41.171
   41.171 Reduction of tobacco products to materials, action by appropriate TTB officer.
27:2.0.1.1.2.9.79.7SECTION 41.172
   41.172 Return to nontaxpaid status, action by taxpayer.
27:2.0.1.1.2.9.79.8SECTION 41.173
   41.173 Return to nontaxpaid status, action by appropriate TTB officer.
27:2.0.1.1.2.9.79.9SECTION 41.174
   41.174 Disposition of tobacco products and cigarette papers and tubes, and schedule.
27:2.0.1.1.2.10SUBPART J
Subpart J - Records and Reports
27:2.0.1.1.2.10.80.1SECTION 41.181
   41.181 Records of large cigars.
27:2.0.1.1.2.10.80.2SECTION 41.182
   41.182 Availability of records.
27:2.0.1.1.2.10.80.3SECTION 41.183
   41.183 [Reserved]
27:2.0.1.1.2.11SUBPART K
Subpart K - Tobacco Products Importers
27:2.0.1.1.2.11.80SUBJGRP 80
   Required Records and Reports
27:2.0.1.1.2.11.80.1SECTION 41.190
   41.190 Persons required to qualify.
27:2.0.1.1.2.11.80.2SECTION 41.191
   41.191 Application for permit.
27:2.0.1.1.2.11.80.3SECTION 41.192
   41.192 [Reserved]
27:2.0.1.1.2.11.80.4SECTION 41.193
   41.193 Corporate documents.
27:2.0.1.1.2.11.80.5SECTION 41.194
   41.194 Articles of partnership or association.
27:2.0.1.1.2.11.80.6SECTION 41.195
   41.195 Trade name certificate.
27:2.0.1.1.2.11.80.7SECTION 41.196
   41.196 Power of attorney.
27:2.0.1.1.2.11.80.8SECTION 41.197
   41.197 Additional information.
27:2.0.1.1.2.11.80.9SECTION 41.198
   41.198 Investigation of applicant.
27:2.0.1.1.2.11.80.10SECTION 41.199
   41.199 Notice of contemplated disapproval.
27:2.0.1.1.2.11.80.11SECTION 41.200
   41.200 Issuance of permit.
27:2.0.1.1.2.11.80.12SECTION 41.201
   41.201 Duration of permit.
27:2.0.1.1.2.11.80.13SECTION 41.202
   41.202 Renewal of permit.
27:2.0.1.1.2.11.80.14SECTION 41.203
   41.203 Retention of permit and supporting documents.
27:2.0.1.1.2.11.80.15SECTION 41.203a
   41.203a Suspension and revocation of permit.
27:2.0.1.1.2.11.80.16SECTION 41.204
   41.204 Records and reports in general.
27:2.0.1.1.2.11.80.17SECTION 41.205
   41.205 [Reserved]
27:2.0.1.1.2.11.81SUBJGRP 81
   Filing and Retention of Records and Reports
27:2.0.1.1.2.11.81.18SECTION 41.206
   41.206 Reports.
27:2.0.1.1.2.11.81.19SECTION 41.207
   41.207 [Reserved]
27:2.0.1.1.2.11.81.20SECTION 41.208
   41.208 Maintenance and retention of records and reports.
27:2.0.1.1.2.12SUBPART L
Subpart L - Changes After Original Qualification of Importers
27:2.0.1.1.2.12.82SUBJGRP 82
   Changes in Name
27:2.0.1.1.2.12.82.1SECTION 41.220
   41.220 Change in individual name.
27:2.0.1.1.2.12.82.2SECTION 41.221
   41.221 Change in trade name.
27:2.0.1.1.2.12.82.3SECTION 41.222
   41.222 Change in corporate name.
27:2.0.1.1.2.12.83SUBJGRP 83
   Changes in Ownership or Control
27:2.0.1.1.2.12.83.4SECTION 41.223
   41.223 Fiduciary successor.
27:2.0.1.1.2.12.83.5SECTION 41.224
   41.224 Transfer of ownership.
27:2.0.1.1.2.12.83.6SECTION 41.225
   41.225 Change in officers, directors, or stockholders of a corporation.
27:2.0.1.1.2.12.83.7SECTION 41.226
   41.226 Change in control of a corporation.
27:2.0.1.1.2.12.84SUBJGRP 84
   Changes in Location or Address
27:2.0.1.1.2.12.84.8SECTION 41.227
   41.227 Change in location.
27:2.0.1.1.2.12.84.9SECTION 41.228
   41.228 Change in address.
27:2.0.1.1.2.13SUBPART M
Subpart M - Importation of Processed Tobacco
27:2.0.1.1.2.13.85SUBJGRP 85
   Qualification Requirements for Importers of Processed Tobacco
27:2.0.1.1.2.13.85.1SECTION 41.231
   41.231 Persons required to qualify.
27:2.0.1.1.2.13.85.2SECTION 41.232
   41.232 Application for permit or amendment of existing permit.
27:2.0.1.1.2.13.85.3SECTION 41.233
   41.233 Transitional rule.
27:2.0.1.1.2.13.85.4SECTION 41.234
   41.234 Corporate documents.
27:2.0.1.1.2.13.85.5SECTION 41.235
   41.235 Articles of partnership or association.
27:2.0.1.1.2.13.85.6SECTION 41.236
   41.236 Trade name certificate.
27:2.0.1.1.2.13.85.7SECTION 41.237
   41.237 Additional information.
27:2.0.1.1.2.13.85.8SECTION 41.238
   41.238 Investigation of applicant.
27:2.0.1.1.2.13.85.9SECTION 41.239
   41.239 Notice of contemplated disapproval.
27:2.0.1.1.2.13.85.10SECTION 41.240
   41.240 Issuance of permit.
27:2.0.1.1.2.13.85.11SECTION 41.241
   41.241 Duration of permit.
27:2.0.1.1.2.13.85.12SECTION 41.242
   41.242 Renewal of permit.
27:2.0.1.1.2.13.85.13SECTION 41.243
   41.243 Retention of permit and supporting documents.
27:2.0.1.1.2.13.86SUBJGRP 86
   Changes After Original Qualification
27:2.0.1.1.2.13.86.14SECTION 41.251
   41.251 Change in name.
27:2.0.1.1.2.13.86.15SECTION 41.252
   41.252 Change in ownership or control.
27:2.0.1.1.2.13.86.16SECTION 41.253
   41.253 Change in location or address.
27:2.0.1.1.2.13.87SUBJGRP 87
   Operations of Importers of Processed Tobacco
27:2.0.1.1.2.13.87.17SECTION 41.261
   41.261 Records.
27:2.0.1.1.2.13.87.18SECTION 41.262
   41.262 Reports.
27:2.0.1.1.2.13.87.19SECTION 41.263
   41.263 Maintenance of records and reports.
27:2.0.1.1.2.13.87.20SECTION 41.264
   41.264 Inventories.
27:2.0.1.1.2.13.87.21SECTION 41.265
   41.265 Processed tobacco importation process.
27:2.0.1.1.2.13.88SUBJGRP 88
   Other Provisions Applicable to Importers of Processed Tobacco
27:2.0.1.1.2.13.88.22SECTION 41.271
   41.271 Power of attorney.
27:2.0.1.1.2.13.88.23SECTION 41.272
   41.272 Cross reference.
27:2.0.1.1.2.13.88.24SECTION 41.273
   41.273 Suspension and revocation of permit.