![]() |
Code of Federal Regulations (Last Updated: July 5, 2024) |
![]() |
Title 27 - Alcohol, Tobacco Products and Firearms |
![]() |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
![]() |
SubChapter B - Tobacco |
![]() |
Part 40 - Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
![]() |
Subpart K - Manufacture of Cigarette Papers and Tubes |
![]() |
Qualification Requirements for Manufacturers |
§ 40.397 - Change in location.
-
§ 40.397 Change in location.
Whenever a manufacturer of cigarette papers and tubes contemplates a change in location of a factory within the same region, the manufacturer shall, before commencing operations at the new location, file an extension of coverage of bond in accordance with the provisions of § 40.407. Whenever a manufacturer of cigarette papers and tubes contemplates changing the location of a factory to another region, the manufacturer shall, before commencing operations at the new location, qualify as a manufacturer in the new region, in accordance with the applicable provisions of this subpart, and make a closing inventory and closing report, in accordance with the provisions of §§ 40.434 and 40.426, respectively.
Bonds and Extensions of Coverage of Bonds