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Regulations last checked for updates: Jul 10, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All TitlesTitle 27Chapter IPart 41Subpart F - Subpart F—Tobacco Products and Cigarette Papers and Tubes, Imported Into or Returned to the United States

RELEASE FROM CUSTOMS CUSTODY OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES WITHOUT PAYMENT OF TAX OR CERTAIN DUTY
  • § 41.82 - Restrictions on tobacco products labeled for export.
  • § 41.83 - Penalties and forfeiture for products labeled or shipped for export.
  • § 41.84 - Entry for warehousing.
  • § 41.85 - Release from customs custody of imported tobacco products or cigarette papers or tubes.
  • § 41.85a - Release from customs custody of returned articles.
  • § 41.86 -
  • § 41.81 - Taxpayment.
authority: 26 U.S.C. 5701-5705,5708,5712,5713,5721,5741,5754,5761,6301,6109,6302,6313,6402,6404,7101,7212,7342,7606,7651,7652,7805; 31 U.S.C. 9301,9303,9304,9306
source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.
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