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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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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. |