CFR 27-41.85a-2013 Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.85a:Release from customs custody of returned articles.
(a) Domestically manufactured tobacco products (classifiable under item 9801.00.80 of the Harmonized Tariff Schedule of the United States, 19 U.S.C. 1202) exported from and returned to the United States without change to the product or the shipping container may be released from customs custody in the United States, under the bond of the original manufacturer or of the export warehouse proprietor who has been authorized by the original manufacturer (see § 41.82), without payment of that part of the duty attributable to internal revenue tax, for delivery to the bonded premises of the original tobacco products manufacturer or to the bonded premises of the export warehouse proprietor.
CFR 27-41.85a-2013 history
2013CFR 27-41.85a-2013 Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.85a:Release from customs custody of returned articles.