Tobacco products and cigarette papers and tubes imported or brought into the United States, on which internal revenue taxes are due and payable, are not eligible for release from customs custody until those taxes have been determined. [78 FR 38569, June 27, 2013]
Effective Date Note: At 78 FR 38569, June 27, 2013, Sec. 41.41 was revised, effective Aug. 26, 2013 through Aug. 26, 2016.
Exemptions From Taxes and Permits