27 C.F.R. § 41.50

Current through September 30, 2024

Section 41.50 - 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.

27 C.F.R. § 41.50

T.D. 6871, 31 FR 41, 1/4/1966. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-232, 51 FR 28084, 8/5/1986; T.D. ATF-243, 52 FR 43194, 12/1/1986; T.D. ATF-284, 54 FR 12190, 3/24/1989; T.D. ATF-422, 64 FR 71949, 12/22/1999; 78 FR 38569, 6/27/2013

Effective Date Note: At 78 FR 38569, June 27, 2013, § 41.50 was amended by revising the last two sentences, effective Aug. 26, 2013 through Aug. 26, 2016.