CFR 27-41.50-2013 Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.50:Exemptions.
The Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) and Customs Regulations, 19 CFR, chapter I, provide for certain exemptions from internal revenue taxes with respect to tobacco products and cigarette papers and tubes imported into the United States. These exemptions include, but are not limited to, certain importations in passengers' baggage, for use of crew members, and by foreign officials. Persons importing tobacco products and cigarette papers and tubes as described in this section are not required to obtain a permit.
CFR 27-41.50-2013 history
2013CFR 27-41.50-2013 Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.50:Exemptions.