[Federal Register: March 21, 2000 (Volume 65, Number 55)]
[Rules and Regulations]
[Page 15058-15059]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr21mr00-4]
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DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
27 CFR Part 275
[T.D. ATF-422a]
RIN 1512-AC07
Implementation of Public Law 105-33, Section 9302, Requiring the
Qualification of Tobacco Product Importers (98R-316P) and Miscellaneous
Technical Amendments
AGENCY: Bureau of Alcohol, Tobacco and Firearms, Treasury.
ACTION: Temporary rule; correction.
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SUMMARY: This document corrects the authority citation and removes
three changes of a temporary rule published in the Federal Register of
December 22, 1999, regarding qualification of tobacco product importers
and miscellaneous technical amendments contained in part 275, title 27
Code of Federal Regulations (CFR).
DATES: This rule is effective March 21, 2000.
FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Regulations Division,
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW,
Washington, DC 20226 (202-453-2265).
SUPPLEMENTARY INFORMATION:
Background
The Bureau of Alcohol, Tobacco and Firearms (ATF) published a
document in the Federal Register of December 22, 1999 (64 FR 71947).
The authority citation for 27 CFR part 275 was incorrect in this
document. Also, we erroneously removed and reserved Secs. 275.39 and
275.117 and erroneously revised paragraph (a) of Sec. 275.81. This
document corrects these errors.
In rule FR Doc. 99-32600 published on December 22, 1999, make the
following corrections:
On page 71948, in the second column, revise the authority citation
for Part 275 to read as follows:
Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705,
5708, 5712, 5713, 5721, 5722, 5723, 5741, 5754, 5761, 5762, 5763,
6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7652, 7805; 31
U.S.C. 9301, 9303, 9304, 9306.
On page 71948, in the third column, instruction paragraph 5 is
removed.
On page 71949, in the first column, the instruction in paragraph 10
is corrected to read as follows:
[[Page 15059]]
Par. 10. [Corrected]. Paragraphs (b) and (c) introductory text of
Sec. 275.81 are revised to read as follows:
Sec. 275.81 Tax Payment.
* * * * *
(b) Method of payment. Except in the case of articles imported or
brought into the United States under Secs. 275.85 and 275.85a, the
internal revenue tax must be determined and paid to the Port Director
of Customs before the tobacco products, cigarette papers, or cigarette
tubes are removed from customs custody. The tax must be paid on the
basis of a return on the customs form or by authorized electronic
transmission by which the tobacco products, cigarette papers, or
cigarette tubes are duty and tax paid to Customs.
(c) Required information. When tobacco products, cigarette papers,
or cigarette tubes enter the United States for consumption, or when
they are removed for consumption, the importer must include on the
customs form or authorized electronic transmission the following
internal revenue tax information.
* * * * *
On page 71951, in the first column, instruction paragraph 21 is
removed.
Dated: March 15, 2000.
Bradley A. Buckles,
Director, Bureau of Alcohol, Tobacco and Firearms.
[FR Doc. <strong>00</strong>-<strong>6995</strong> <strong>Filed</strong> 3-20-<strong>00</strong>; 8:45 am]
BILLING CODE 4810-31-P
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