Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 40 · § 40.452

§ 40.452. Release from customs custody.

73 words·~1 min read·/us/cfr/t27/s§ 40.452·

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Cigarette papers and tubes which were made in the United States, exported, and subsequently returned to the United States, may be removed from customs custody for transfer to the premises of a manufacturer without payment of the internal revenue tax, upon compliance with part 41 of this chapter. (72 Stat. 1418; 26 U.S.C. 5704) \[T.D. ATF-384, 61 FR 54085, Oct. 17, 1996, as amended by T.D. TTB-16, 69 FR 52423, Aug. 26, 2004\]

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U.S. Code

Exemption from tax
§ 5704

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72 Stat. 1418

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§ 40.452

Release from customs custody.

U.S.C.§ 5704

Stat.72 Stat. 1418

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