CFR›Title 27›Chapter I›Part 41›Subpart D›Subject Group Customs' Collection of Taxes ContainsSections 41.62–41.63CorpusDaily eCFRDisplayed edition2026-05-07Last updated2026-05-07 Sections 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. 41.63 § 41.63 Payment of tax by electronic fund transfer. Previous Classification of Large Cigars and Cigarettes Classification of Large Cigars and Cigarettes Next Exemptions From Taxes and Permits Exemptions From Taxes and Permits