![]() |
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 41 - Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco |
Subpart A - Scope of Regulations |
§ 41.1 - Importation of tobacco products, cigarette papers and tubes, and processed tobacco. |
Subpart B - Definitions |
§ 41.11 - Meaning of terms. |
Subpart C - General |
§ 41.21 - Forms prescribed. |
§ 41.22 - Retention of records. |
§ 41.23 - Authority of TTB officers to enter premises. |
§ 41.24 - Interference with administration. |
§ 41.25 - Disposal of forfeited, condemned, and abandoned tobacco products and cigarette papers and tubes. |
§ 41.26 - Alternate methods or procedures. |
§ 41.27 - Emergency variations from requirements. |
§ 41.28 - Penalties and forfeitures. |
§ 41.29 - Delegations of the Administrator. |
Subpart D - Taxes |
Classification of Large Cigars and Cigarettes |
§ 41.37 - [Reserved] |
§ 41.38 - Cigarettes. |
§ 41.39 - Determination of sale price of large cigars. |
Exemptions from Taxes and Permits |
§ 41.50 - Exemptions. |
Liability for and Payment of Taxes |
§ 41.40 - Persons liable for tax. |
§ 41.41 - Determination and payment of tax. |
Tax Rates |
§ 41.30 - Pipe tobacco and roll-your-own tobacco tax rates. |
§ 41.31 - Cigar tax rates. |
§ 41.32 - Cigarette tax rates. |
§ 41.33 - Smokeless tobacco tax rates. |
§ 41.34 - Cigarette papers. |
§ 41.35 - Cigarette tubes. |
Customs' Collection of Taxes |
§ 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 - Payment of tax by electronic fund transfer. |
Assessment of Taxes |
§ 41.60 - Assessment. |
Subpart E - Packages |
§ 41.71 - Package. |
§ 41.72 - Notice for smokeless tobacco. |
§ 41.73 - Notice for cigars. |
§ 41.74 - Notice for cigarettes. |
§ 41.75 - Exemptions. |
§ 41.72a - Notice for pipe tobacco. |
§ 41.72b - Notice for roll-your-own tobacco. |
§ 41.72c - Package use-up rule. |
Subpart F - Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States |
§ 41.81 - Taxpayment. |
Release from Customs Custody of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax or Certain Duty |
§ 41.82 - Restrictions on tobacco products labeled for export. |
§ 41.83 - Penalties and forfeiture for products labeled or shipped for export. |
§ 41.84 - Entry for warehousing. |
§ 41.85 - Release from customs custody of imported tobacco products or cigarette papers or tubes. |
§ 41.86 - Entry process for releases without payment of tax. |
§ 41.85a - Release from customs custody of returned articles. |
Subpart G - Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States |
§ 41.101 - General. |
Deferred Payment of Tax in Puerto Rico on Tobacco Products |
§ 41.109 - Bond required for deferred taxpayment. |
§ 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment. |
§ 41.111 - Verification of bond and agreement to pay tax. |
§ 41.112 - Tax return. |
§ 41.113 - Return periods. |
§ 41.114 - Time for filing. |
§ 41.115 - Remittance with return. |
§ 41.116 - Default. |
§ 41.119 - Corporate surety. |
§ 41.120 - Deposit of securities in lieu of corporate surety. |
§ 41.121 - Amount and account of bond. |
§ 41.122 - Strengthening bond. |
§ 41.123 - Superseding bond. |
§ 41.124 - Extension of coverage of bond. |
§ 41.125 - Approval of bond and extension of coverage of bond. |
§ 41.126 - Termination of bond. |
§ 41.127 - Application of surety for relief from bond. |
§ 41.128 - Relief of surety from bond. |
§ 41.129 - Release of pledged securities. |
§ 41.139 - Records. |
§ 41.140 - Taxpayment in the United States. |
§ 41.141 - Reports. |
§ 41.114a - Qualification for extended deferral. |
§§ 41.135--41.138 - [Reserved] |
§ 41.115a - Payment of tax by electronic fund transfer. |
§§ 41.117--41.118 - [Reserved] |
Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes |
§ 41.105 - Prepayment of tax. |
§ 41.106 - Record of shipment by taxpayer. |
§§ 41.107--41.108 - [Reserved] |
Subpart H - XXX |
Subpart I - Claims |
Tobacco Products and Cigarette Papers and Tubes Withdrawn from the Market |
§ 41.170 - Reduction of tobacco products to materials; TTB action. |
§ 41.171 - Reduction of tobacco products to materials, action by appropriate TTB officer. |
§ 41.172 - Return to nontaxpaid status, action by taxpayer. |
§ 41.173 - Return to nontaxpaid status, action by appropriate TTB officer. |
§ 41.174 - Disposition of tobacco products and cigarette papers and tubes, and schedule. |
General |
§ 41.161 - Abatement of assessment. |
§ 41.162 - Losses caused by disaster occurring after September 2, 1958. |
§ 41.163 - Refund of tax. |
Tobacco Products and Cigarette Papers and Tubes Lost or Destroyed |
§ 41.165 - Action by taxpayer. |
Subpart J - Records and Reports |
§ 41.181 - Records of large cigars. |
§ 41.182 - Availability of records. |
§ 41.183 - [Reserved] |
Subpart K - Tobacco Products Importers |
§ 41.190 - Persons required to qualify. |
§ 41.191 - Application for permit. |
§ 41.192 - [Reserved] |
§ 41.193 - Corporate documents. |
§ 41.194 - Articles of partnership or association. |
§ 41.195 - Trade name certificate. |
§ 41.196 - Power of attorney. |
§ 41.197 - Additional information. |
§ 41.198 - Investigation of applicant. |
§ 41.199 - Notice of contemplated disapproval. |
§ 41.200 - Issuance of permit. |
§ 41.201 - Duration of permit. |
§ 41.202 - Renewal of permit. |
§ 41.203 - Retention of permit and supporting documents. |
Required Records and Reports |
§ 41.204 - Records and reports in general. |
§ 41.205 - [Reserved] |
Filing and Retention of Records and Reports |
§ 41.206 - Reports. |
§ 41.207 - [Reserved] |
§ 41.208 - Maintenance and retention of records and reports. |
§ 41.203a - Suspension and revocation of permit. |
Subpart L - Changes After Original Qualification of Importers |
Changes in Location or Address |
§ 41.227 - Change in location. |
§ 41.228 - Change in address. |
Changes in Ownership or Control |
§ 41.223 - Fiduciary successor. |
§ 41.224 - Transfer of ownership. |
§ 41.225 - Change in officers, directors, or stockholders of a corporation. |
§ 41.226 - Change in control of a corporation. |
Changes in Ownership and Control |
Changes in Name |
§ 41.220 - Change in individual name. |
§ 41.221 - Change in trade name. |
§ 41.222 - Change in corporate name. |
Subpart M - Importation of Processed Tobacco |
Changes After Original Qualification |
§ 41.251 - Change in name. |
§ 41.252 - Change in ownership or control. |
§ 41.253 - Change in location or address. |
Operations of Importers of Processed Tobacco |
§ 41.261 - Records. |
§ 41.262 - Reports. |
§ 41.263 - Maintenance of records and reports. |
§ 41.264 - Inventories. |
§ 41.265 - Processed tobacco importation process. |
Other Provisions Applicable to Importers of Processed Tobacco |
§ 41.271 - Power of attorney. |
§ 41.272 - Cross reference. |
§ 41.273 - Suspension and revocation of permit. |
Qualification Requirements for Importers of Processed Tobacco |
§ 41.231 - Persons required to qualify. |
§ 41.232 - Application for permit or amendment of existing permit. |
§ 41.233 - Transitional rule. |
§ 41.234 - Corporate documents. |
§ 41.235 - Articles of partnership or association. |
§ 41.236 - Trade name certificate. |
§ 41.237 - Additional information. |
§ 41.238 - Investigation of applicant. |
§ 41.239 - Notice of contemplated disapproval. |
§ 41.240 - Issuance of permit. |
§ 41.241 - Duration of permit. |
§ 41.242 - Renewal of permit. |
§ 41.243 - Retention of permit and supporting documents. |
§§ 41.151--41.153 - [Reserved] |