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. § 41.62

Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States

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Internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States, which are to be paid to the Port Director of Customs or other authorized customs officer, in accordance with this part, must be collected, accounted for, and deposited as internal revenue collections by the Port Director of Customs in accordance with customs procedures and regulations.

[78 FR 38569, June 27, 2013]
Notes of Decisions
Cited in 5 cases, 2010–2019 · leading case: United States v. Maverick Mktg., LLC, 322 F. Supp. 3d 1373 (Ct. Intl. Trade 2018).
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United States v. Maverick Mktg., LLC, 322 F. Supp. 3d 1373 (Ct. Intl. Trade 2018). “" 27 C.F.R. § 41.62 (2014). 9 Pursuant to the regulatory framework, "[t]he importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.”
Shah Bros. v. United States, 770 F. Supp. 2d 1367 (Ct. Intl. Trade 2011). “§ 215 (1); 27 C.F.R. § 41.62 ; Treas. Order 100-16 (May 15, 2003).”
Shah Bros. v. United States, 751 F. Supp. 2d 1303 (Ct. Intl. Trade 2010). “§ 215 (1); 27 C.F.R. § 41.62 ; Treas. Order 100-16 (May 15, 2003).”
United States v. Gateway Imp. Mgmt., Inc., 324 F. Supp. 3d 1328 (Ct. Intl. Trade 2018). “" 27 C.F.R. § 41.62 (2013). 13 Pursuant to the regulatory framework, "[t]he importer's liability for duties includes a liability for any internal revenue taxes which attach upon the importation of merchandise, unless otherwise provided by law or regulation.”
New Image Glob., Inc. v. United States, 2019 CIT 90 (Ct. Intl. Trade 2019). “§ 215 (1); see also 27 C.F.R. § 41.62 (discussing Customs’ duty to collect internal revenue taxes on tobacco imports).”
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