Part 275 - IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES  


Subpart A - Scope of Regulations
§ 275.1 - Importation of tobacco products and cigarette papers and tubes.
Subpart B - Definitions
§ 275.11 - Meaning of terms.
Subpart C - General
§ 275.21 - Forms prescribed.
§ 275.22 - Retention of records.
§ 275.23 - Authority of ATF officers to enter premises.
§ 275.24 - Interference with administration.
§ 275.25 - Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes.
§ 275.26 - Alternate methods or procedures.
§ 275.27 - Emergency variations from requirements.
§ 275.28 - Penalties and forfeitures.
§ 275.29 - Delegations of the Director.
Subpart D - Taxes
Tax Rates
§ 275.30 - Pipe tobacco and roll-your-own tobacco.
§ 275.31 - Cigar tax rates.
§ 275.32 - Cigarette tax rates.
§ 275.33 - Smokeless tobacco tax rates.
§ 275.34 - Cigarette papers.
§ 275.35 - Cigarette tubes.
Assessment of Taxes
§ 275.60 - Assessment.
Exemptions From Taxes
Customs' Collection of Taxes
§ 275.62 - Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States.
§ 275.63 - Payment of tax by electronic fund transfer.
Liability for and Payment of Taxes
§ 275.40 - Persons liable for tax.
§ 275.41 - Determination and payment of tax.
Exemptions From Taxes and Permits
§ 275.50 - Exemptions.
Classification of Large Cigars and Cigarettes
§ 275.37 - [Reserved]
§ 275.38 - Cigarettes.
§ 275.39 - Determination of sale price of large cigars.
Subpart E - Packages
§ 275.71 - Package.
§ 275.72 - Notice for smokeless tobacco.
§ 275.73 - Notice for cigars.
§ 275.74 - Notice for cigarettes.
§ 275.75 - Exemptions.
§ 275.72a - Notice for pipe tobacco.
§ 275.72b - Notice for roll-your-own tobacco.
§ 275.72c - Package use-up rule.
Subpart F - Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States
§ 275.81 - Taxpayment.
Release From Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty
§ 275.82 - Restrictions on tobacco products labeled for export.
§ 275.83 - Penalties and forfeiture for products labeled or shipped for export.
§ 275.85 - Release from customs custody of imported tobacco articles.
§ 275.86 - Procedure for release.
§ 275.85a - Release from customs custody of returned articles.
Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States
§ 275.101 - General.
Release of Puerto Rican Tobacco Products and Cigarette Papers and Tubes From Customs Custody, Without Payment of Tax
§ 275.135 - Release from customs custody, without payment of tax.
§ 275.136 - Extension of coverage of bond.
§ 275.137 - Notice of release.
§ 275.138 - Action by district director of customs.
Deferred Payment of Tax in Puerto Rico on Tobacco Products
§ 275.109 - Bond required for deferred taxpayment.
§ 275.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.
§ 275.111 - Agreement to Pay Tax.
§ 275.112 - Tax return.
§ 275.113 - Return periods.
§ 275.114 - Time for filing.
§ 275.115 - Remittance with return.
§ 275.116 - Default.
§ 275.117 - Procedure at port of entry.
§ 275.118 - [Reserved]
§ 275.119 - Corporate surety.
§ 275.120 - Deposit of securities in lieu of corporate surety.
§ 275.121 - Amount and Account of bond.
§ 275.122 - Strengthening bond.
§ 275.123 - Superseding bond.
§ 275.124 - Extension of coverage of bond.
§ 275.125 - Approval of bond and extension of coverage of bond.
§ 275.126 - Termination of bond.
§ 275.127 - Application of surety for relief from bond.
§ 275.128 - Relief of surety from bond.
§ 275.129 - Release of pledged securities.
§ 275.139 - Records.
§ 275.140 - Taxpayment in the United States.
§ 275.141 - Reports.
§ 275.114a - Qualification for extended deferral.
§§ 275.135--275.138 - [Reserved]
§ 275.115a - Payment of tax by electronic fund transfer.
§§ 275.117--275.118 - [Reserved]
Prepayment of Tax in Puerto Rico on Tobacco products and Cigarette Papers and Tubes
§ 275.105 - Prepayment of tax.
§ 275.106 - Examination and record of shipment by taxpayer.
§ 275.107 - Procedure at port of entry.
§ 275.108 - Disposition of forms by district director of customs.
§§ 275.107--275.108 - [Reserved]
Subpart H - [Reserved]
§§ 275.151--275.153 - [Reserved]
Subpart I - Claims
General
§ 275.161 - Abatement of assessment.
§ 275.162 - Losses caused by disaster occurring after September 2, 1958.
§ 275.163 - Refund of tax.
Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed
§ 275.165 - Action by taxpayer.
Tobacco Products and Cigarette Papers and Tubes Withdrawn From the Market
§ 275.170 - Reduction of tobacco products to materials; ATF action.
§ 275.171 - Reduction of tobacco products to materials, action by regional director (compliance).
§ 275.172 - Return to nontaxpaid status, action by taxpayer.
§ 275.173 - Return to nontaxpaid status, action by regional director (compliance).
§ 275.174 - Disposition of tobacco products and cigarette papers and tubes, and schedule.
Subpart J - Records and Reports
§ 275.181 - Records of large cigars.
§ 275.182 - Availability of records.
§ 275.183 - [Reserved]
Subpart K - Tobacco Products Importers
§ 275.190 - Persons required to qualify.
§ 275.191 - Application for permit.
§ 275.192 - Transitional rule.
§ 275.193 - Corporate documents.
§ 275.194 - Articles of partnership or association.
§ 275.195 - Trade name certificate.
§ 275.196 - Power of attorney.
§ 275.197 - Additional information.
§ 275.198 - Investigation of applicant.
§ 275.199 - Notice of contemplated disapproval.
§ 275.200 - Issuance of permit.
§ 275.201 - Duration of permit.
§ 275.202 - Renewal of permit.
§ 275.203 - Retention of permit and supporting documents.
Filing and Retention of Records and Reports
§ 275.206 - Reports.
§ 275.207 - Filing.
§ 275.208 - Retention.
Required Records and Reports
§ 275.204 - General.
§ 275.205 - Recordkeeping requirements.
Subpart L - Changes After Original Qualification of Importers
Changes in Location or Address
§ 275.227 - Change in location.
§ 275.228 - Change in address.
Changes in Name
§ 275.220 - Change in individual name.
§ 275.221 - Change in trade name.
§ 275.222 - Change in corporate name.
Changes in Ownership and Control
§ 275.223 - Fiduciary successor.
§ 275.224 - Transfer of ownership.
§ 275.225 - Change in officers, directors, or stockholders of a corporation.
§ 275.226 - Change in control of a corporation.