Code of Federal Regulations Title 19. Customs Duties § 19.122.131 Application

(1) Duty-free and tax-free liquor and tobacco;  and

(2) Duty-paid and tax-paid liquor and tobacco which has been placed in the same liquor kit as duty-free and tax-free liquor and tobacco.

(1) Duty-free and tax-free liquor and tobacco withdrawn from bond under section 309, Tariff Act of 1930, as amended (19 U.S.C. 1309);  or

(2) Other liquor or tobacco on which duty or taxes have not been paid.