C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—TOBACCO › PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO › Subpart D—Taxes

27 C.F.R. § 41.41

Determination and payment of tax

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

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]
Notes of Decisions
Cited in 2 cases, 2018–2018 · leading case: United States v. Maverick Mktg., LLC, 2018 CIT 84 (Ct. Intl. Trade 2018).
Sort: Relevance Newest Treatment
United States v. Maverick Mktg., LLC, 2018 CIT 84 (Ct. Intl. Trade 2018). “]" 27 C.F.R. § 41.41 . As evidenced here, the FET amount due on the imported cigars was reported on the entry paperwork.”
United States v. Gateway Imp. Mgmt., Inc., 2018 CIT 83 (Ct. Intl. Trade 2018). “]" 27 C.F.R. § 41.41 . As evidenced here, the FET amount due on the imported cigars was reported on the entry paperwork.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.