A manufacturer of tobacco products may receive in bond into his factory tobacco products
and may also receive into his factory tobacco products on which the tax has been determined
(including products on which the tax has been paid). Cigars and cigarettes on which the tax has been determined which are so received
shall be segregated and identified as products on which the tax has been determined. If tax determined products received into the factory are so handled that they cannot
be identified both physically and in the records as tax determined products they shall
be accounted for as returned to bond and upon subsequent removal shall be tax determined. Where returned tax determined tobacco products are to be repackaged without being
returned to bond the manufacturer shall make application for authorization to do so
to the appropriate TTB officer in accordance with § 40.217. Where the manufacturer intends to file claim for credit, allowance, or refund of
tax on tax determined products he shall comply with the provisions of §§ 40.311 and 40.313.
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