Code of Federal Regulations · Section
§ 40.236 — Release From Customs Custody
27 C.F.R. § 40.236
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The release of tobacco products from customs custody, in bond, for transfer to the premises of a tobacco products factory, shall be in accordance with the provisions of part 41 of this chapter.
Authorizing Statute
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Definitions31 U.S.C. § 9301
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Exemption from tax26 U.S.C. § 5704