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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.452 Release from customs custody

Current as of January 02, 2025 | Updated by Findlaw Staff

Cigarette papers and tubes which were made in the United States, exported, and subsequently returned to the United States, may be removed from customs custody for transfer to the premises of a manufacturer without payment of the internal revenue tax, upon compliance with part 41 of this chapter.

(Authority:  72 Stat. 1418;  26 U.S.C. 5704)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.452 Release from customs custody - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-40-452/

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