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Code of Federal Regulations (Last Updated: April 5, 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 B - Tobacco |
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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] |