Every tobacco products importer must keep records and, when required by this part, submit reports, of the physical receipt and disposition of tobacco products. Records and reports are not required under this part with respect to tobacco products that are in customs custody. [78 FR 38572, June 27, 2013]
Effective Date Note: At 78 FR 38572, June 27, 2013, Sec. 41.204 was revised, effective Aug. 26, 2013 through Aug. 26, 2016. Sec. 41.205 [Reserved]
Filing and Retention of Records and Reports