Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.41.62 Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States

Internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States, which are to be paid to the Port Director of Customs or other authorized customs officer, in accordance with this part, must be collected, accounted for, and deposited as internal revenue collections by the Port Director of Customs in accordance with customs procedures and regulations.