Code of Federal Regulations · Section
§ 40.452 — Release From Customs Custody
27 C.F.R. § 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.
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