Disposition of Packages and Labels
Required by Previous Regulations
1. The purpose of this industry circular is to provide for the
disposition of existing stocks of packages and other packaging
materials used under previous regulations in putting up manufactured
Manufacturers of tobacco.
2. New regulations in Title 26 (1954), Code of Federal Regulations, Part 275, relating to manufactured tobacco, became effective
on July 19, 1955, and supersede regulations in 26 CFR (1939) Part 140
(Regulations 8) insofar as they relate to manufactured tobacco. Such
new regulations provide that every package of manufactured tobacco
subject to tax shall, before removal from the factory, have legibly
imprinted thereon, or on a label securely affixed thereto, a mark consisting of the name and location of the manufacturer, or his permit
number, and a warning that the law forbids the reuse of the Federal
stamps thereon and requires the person who empties the package to destroy such stamps when the package is emptied.
3. Since the wording of the caution notice, previously prescribed
under the provisions of Regulations 8, substantially fills the purpose
of the mark required in the new regulations, no objection will be made
to the use of existing stocks of approved packages, wraps, or labels,
bearing the aforesaid caution notice, until such stocks are exhausted.
4. Inquiries in regard to this industry circular should refer
to the number thereof and should be directed to the appropriate
Assistant Regional Commissioner, Alcohol and Tobacco Tax.
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division