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Home » 2001 Issues » 66 FR (08/20/2001) » 01-20906. Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or With Drawback of Tax; Recodification of Regulations (2001R-58P)

  01-20906. Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or With Drawback of Tax; Recodification of Regulations (2001R-58P)  

  • Start Preamble

    AGENCY:

    Bureau of Alcohol, Tobacco and Firearms (ATF), Department of the Treasury.

    ACTION:

    Final rule (Treasury decision).

    SUMMARY:

    The Bureau of Alcohol, Tobacco and Firearms (ATF) is recodifying the regulations pertaining to the exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax. The purpose of this recodification is to reissue the regulations in part 290 of title 27 of the Code of Federal Regulations (27 CFR part 290) as 27 CFR part 44. This change improves the organization of title 27.

    DATES:

    This rule is effective on August 20, 2001.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Lisa M. Gesser, Regulations Division, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW, Washington, DC 20226, (202-927-9347) or e-mail at LMGesser@atfhq.atf.treas.gov.

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    Background

    As a part of the continuing efforts to reorganize the part numbering system of title 27 CFR, ATF is removing part 290, in its entirety, and is recodifying the regulations as 27 CFR part 44. This change improves the organization of title 27 CFR.

    Derivation Table for Part 44

    The Requirements of Sec.:Are derived from Sec.:
    Subpart A
    44.1290.1
    44.2290.2
    Subpart B
    44.11290.11
    Subpart Ba
    44.31290.31
    44.32290.32
    44.33290.33
    44.34290.34
    44.35290.35
    44.36290.36
    Subpart C
    44.61290.61
    44.61a290.61a
    44.62290.62
    44.63290.63
    44.64290.64
    44.65290.65
    44.66290.66
    44.67290.67
    44.68290.68
    44.69290.69
    44.70290.70
    44.71290.71
    44.72290.72
    44.73290.73
    Subpart D
    44.81290.81
    44.82290.82
    44.83290.83
    44.84290.84
    44.85290.85
    44.86290.86
    44.87290.87
    44.88290.88
    44.89290.89
    44.90290.90
    44.91290.91
    44.92290.92
    44.93290.93
    Subpart E
    44.101290.101
    44.102290.102
    44.103290.103
    44.104290.104
    44.105290.105
    44.106290.106
    44.107290.107
    44.108290.108
    44.109290.109
    44.110290.110
    44.111290.111
    44.112290.112
    Subpart F
    44.121290.121
    44.122290.122
    44.123290.123
    44.124290.124
    44.125290.125
    44.126290.126
    44.127290.127
    44.128290.128
    44.129290.129
    Subpart G
    44.141290.141
    44.142290.142
    44.143290.143
    44.144290.144
    44.145290.145
    44.146290.146
    44.147290.147
    44.148290.148
    44.149290.149
    44.150290.150
    44.151290.151
    44.152290.152
    44.153290.153
    44.154290.154
    Subpart H
    44.161290.161
    Subpart I [Reserved]
    Subpart J
    44.181290.181
    44.182290.182
    44.183290.183
    44.184290.184
    44.185290.185
    44.186290.186
    44.187290.187
    44.188290.188
    44.189290.189
    44.190290.190
    44.191290.191
    44.192290.192
    44.193290.193
    44.194290.194
    44.195290.195
    44.196290.196
    44.196a290.196a
    44.197290.197
    44.198290.198
    44.199290.199
    44.200290.200
    44.201290.201
    44.202290.202
    44.203290.203
    44.204290.204
    44.205290.205
    44.206290.206
    44.207290.207
    44.207a290.207a
    44.208290.208
    44.209290.209
    Start Printed Page 43479
    44.210290.210
    44.211290.211
    44.212290.212
    44.213290.213
    Subpart K
    44.221290.221
    44.222290.222
    44.223290.223
    44.224290.224
    44.225290.225
    44.226290.226
    44.227290.227
    44.228290.228
    44.229290.229
    44.230290.230
    44.231290.231
    44.232290.232
    Subpart L
    44.241290.241
    44.242290.242
    44.243290.243
    44.244290.244
    44.245290.245
    44.246290.246
    44.247290.247
    44.248290.248
    44.249290.249
    44.250290.250
    44.251290.251
    44.252290.252
    44.253290.253
    44.254290.254
    44.255290.255
    44.256290.256
    44.257290.257
    44.258290.258
    44.259290.259
    44.260290.260
    44.261290.261
    44.262290.262
    44.263290.263
    44.264290.264
    44.264a290.264a
    44.265290.265
    44.266290.266
    44.267290.267

    Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1995, Public Law 104-13, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR part 1320, do not apply to this final rule because there are no new or revised recordkeeping or reporting requirements.

    Regulatory Flexibility Act

    Because no notice of proposed rulemaking is required for this rule under the Administrative Procedure Act (5 U.S.C. 553), the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply. We sent a copy of this final rule to the Chief Counsel for Advocacy of the Small Business Administration in accordance with 26 U.S.C. 7805(f). No comments were received.

    Executive Order 12866

    This final rule is not a significant regulatory action as defined in Executive Order 12866. Accordingly, this final rule is not subject to the analysis required by this Executive Order.

    Administrative Procedure Act

    Because this final rule merely makes technical amendments to improve the clarity and organization of the regulations, it is unnecessary to issue this final rule with notice and public procedure under 5 U.S.C. 553(b). Similarly, because this final rule makes no substantive changes and is merely the recodification of existing regulations, good cause is found that it is unnecessary to subject this final rule to the effective date limitation of 5 U.S.C. 553(d).

    Drafting Information

    The principal author of this document is Lisa M. Gesser, Regulations Division, Bureau of Alcohol, Tobacco and Firearms.

    Start List of Subjects

    List of Subjects

    27 CFR Part 40

    • Cigars and cigarettes
    • Claims
    • Electronic funds transfers
    • Excise taxes
    • Imports
    • Labeling
    • Packaging and containers
    • Reporting and recordkeeping requirements
    • Surety bonds
    • Tobacco

    27 CFR Part 44

    • Aircraft
    • Armed forces
    • Cigars and cigarettes
    • Claims
    • Customs duties and inspection
    • Excise taxes
    • Exports
    • Foreign trade zones
    • Labeling
    • Packaging and containers
    • Reporting and recordkeeping requirements
    • Surety bonds
    • Tobacco
    • Vessels
    • Warehouses

    27 CFR Part 46

    • Cigars and cigarettes
    • Claims
    • Excise taxes
    • Penalties
    • Reporting and recordkeeping requirements
    • Seizures and forfeitures
    • Surety bonds
    • Tobacco

    27 CFR Part 70

    • Administrative practice and procedure
    • Claims
    • Excise taxes
    • Freedom of information
    • Law enforcement
    • Penalties
    • Reporting and recordkeeping requirements
    • Surety bonds

    27 CFR Part 290

    • Aircraft
    • Armed forces
    • Cigars and cigarettes
    • Claims
    • Customs duties and inspection
    • Excise taxes
    • Exports
    • Foreign trade zones
    • Labeling
    • Packaging and containers
    • Reporting and recordkeeping requirements
    • Surety bonds
    • Tobacco
    • Vessels
    • Warehouses
    End List of Subjects

    Authority and Issuance

    Start Amendment Part

    ATF is amending title 27 of the Code of Federal Regulations, chapter 1, as follows:

    End Amendment Part Start Part

    PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

    End Part Start Amendment Part

    Paragraph 1. The authority citation for 27 CFR part 40 continues to read as follows:

    End Amendment Part Start Authority

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-5713, 5721-5723, 5731, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    End Authority
    [Amended]
    Start Amendment Part

    Par. 2. Remove the reference to “part 290,” each place it appears, and add, in substitution, a reference to “part 44” in the following places:

    End Amendment Part

    a. Section 40.44;

    b. Section 40.233;

    c. Section 40.235;

    d. Section 40.451; and

    e. Section 40.454.

    Start Part

    PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

    End Part Start Amendment Part

    Par. 3. The authority citation for 27 CFR part 46 continues to read as follows:

    End Amendment Part Start Authority

    Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5708, 5751, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805, 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

    End Authority Start Amendment Part

    Par. 4. Under the paragraph entitled “CROSS REFERENCE,” remove the reference to “part 290” and add, in its place, a reference to “part 44.”

    End Amendment Part
    [Amended]
    Start Amendment Part

    Par. 5. Amend paragraphs (b) and (c) in § 46.255 by removing the reference to “part 290” and adding, in its place, a reference to “part 44.”

    End Amendment Part Start Part

    PART 70—PROCEDURE AND ADMINISTRATION

    End Part Start Amendment Part

    Par. 6. The authority citation for 27 CFR part 70 continues to read as follows:

    End Amendment Part Start Authority

    Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 5203, 5207, 5275, 5367, Start Printed Page 434805415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

    End Authority
    [Amended]
    Start Amendment Part

    Par. 7. Remove the reference to “part 290” and add, in its place, a reference to “part 44” in the following places:

    End Amendment Part

    a. Section 70.431(b)(5);

    b. Section 70.432(d); and

    c. Section 70.462.

    Start Part

    PART 290—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

    End Part Start Amendment Part

    Par. 8. The authority citation for 27 CFR part 290 continues to read as follows:

    End Amendment Part Start Authority

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    End Authority Start Part

    PART 290—[REDESIGNATED AS PART 44]

    End Part Start Amendment Part

    Par. 9. Transfer 27 CFR part 290 from subchapter M to subchapter B and redesignate as 27 CFR part 44.

    End Amendment Part Start Part

    PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

    End Part Start Amendment Part

    Par. 10. The authority citation for the newly redesignated 27 CFR part 44 continues to read as follows:

    End Amendment Part Start Authority

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    End Authority Start Amendment Part

    Par. 11. Amend the newly redesignated part 44 as follows:

    End Amendment Part

    Amendment Table for Part 44

    Amend section:By removing the reference to:And adding in its place:
    44.31(a)290.3244.32
    44.32(b)290.3144.31
    44.33(b)(3)290.3444.34
    44.33(c)(2)290.14244.142
    44.35(a)290.33(c)(2)44.33(c)(2)
    44.62290.20744.207
    44.62290.26344.263
    44.63290.6244.62
    44.67(a)290.6644.66
    44.82290.9344.93
    44.83290.8244.82
    44.84290.8244.82
    44.85290.8244.82
    44.86290.8844.88
    44.87290.8344.83
    44.88290.8244.82
    44.88290.8644.86
    44.93290.14244.142
    44.102290.8544.85
    44.104290.14444.144
    44.104290.8844.88
    44.104290.12644.126
    44.105290.8844.88
    44.105290.14644.146
    44.105290.15144.151
    44.105290.14444.144
    44.107290.14644.146
    44.107290.15144.151
    44.108290.12644.126
    44.110290.14644.146
    44.110290.15144.151
    44.111290.8844.88
    44.112290.11144.111
    44.112290.12644.126
    44.112290.8944.89
    44.123290.8644.86
    44.123290.12444.124
    44.123290.12544.125
    44.124290.12344.123
    44.144290.9344.93
    44.161290.14644.146
    44.161290.15144.151
    44.200290.14744.147
    44.205(d)290.7244.72
    44.222290.22444.224
    44.223290.12144.121
    44.223290.12244.122
    44.224290.22244.222
    44.225290.22444.224
    44.226290.22444.224
    44.230290.22844.228
    44.243290.12144.121
    44.243290.12244.122
    44.244290.24344.243
    44.244290.24544.245
    44.244290.24644.246
    44.245290.24444.244
    44.264290.20044.200
    44.266290.20144.201
    Start Signature

    Signed: May 24, 2001.

    Bradley A. Buckles,

    Director.

    Approved: June 11, 2001.

    Timothy E. Skud,

    Acting Deputy Assistant Secretary, (Regulatory, Tariff and Trade Enforcement).

    End Signature End Supplemental Information

    [FR Doc. 01-20906 Filed 8-17-01; 8:45 am]

    BILLING CODE 4810-31-P

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Document Information

Effective Date:
8/20/2001
Published:
08/20/2001
Department:
Alcohol, Tobacco, Firearms, and Explosives Bureau
Entry Type:
Rule
Action:
Final rule (Treasury decision).
Document Number:
01-20906
Dates:
This rule is effective on August 20, 2001.
Pages:
43478-43480 (3 pages)
Docket Numbers:
T.D. ATF-464
RINs:
1512-AC47
Topics:
Administrative practice and procedure, Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs duties and inspection, Electronic funds transfers, Excise taxes, Exports, Foreign trade zones, Freedom of information, Imports, Labeling, Law enforcement, Packaging and containers, Penalties, Reporting and recordkeeping requirements, Seizures and forfeitures, Surety bonds, Tobacco, Vessels, Warehouses
PDF File:
01-20906.pdf
CFR: (3)
27 CFR 40.44, 40.233, 40.235, 40.451, and 40.454
27 CFR 70.431, 70.432, and 70.462
27 CFR 46.255