27 CFR § 41.41 Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

§ 41.41 Determination and payment of tax.

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Tobacco products and cigarette papers and tubes imported or brought into the United States, on which internal revenue taxes are due and payable, are not eligible for release from customs custody until those taxes have been determined.

[78 FR 38569, June 27, 2013]

← § 41.40 Persons liable for tax.§ 41.50 Exemptions. →