CFR 27-41.62-2013
Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.62:Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brou

Standard No.

CFR 27-41.62-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 27-41.62-2013

Scope

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.

CFR 27-41.62-2013 history

• 2013 CFR 27-41.62-2013 Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.62:Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brou