Manufacturers and importers of tobacco, cigars, and cigarettes:
1. The purpose of this industry circular is to furnish
information concerning the packaging of tobacco products.
2. It has come to the attention of the National Office that
some manufacturers and importers of tobacco products are not fully
aware of the effect of regulations, 26 CFR Parts 270 and 275, as
they relate to packaging requirements.
3. Such new regulations do not require manufacturers or
importers of tobacco products to submit packages to the Internal
Revenue Service for examination and approval prior to adoption
and use. A simple standard for such packages is now set forth
in 26 CFR 270.144, 26 CFR 270.190, 26 CFR 275.134, and 26 CFR
275.180 and it is the responsibility of a manufacturer or importer
of tobacco products to see that the packages in which such products
are removed by him comply with the law and regulations. However,
if a manufacturer or importer is in doubt as to whether any one of
his packages meets such standard, he may voluntarily submit such
package to the appropriate Assistant Regional Commissioner, Alcohol
and Tobacco Tax, for his examination and approval.
4. The requirements in former regulations for each package
of domestic tobacco products to bear the factory number, the
district and State in which situated, the particular wording of
a caution notice, and in the case of cigars or cigarettes a factory
brand, have been streamlined in the new regulations into one
requirement for a "mark" on each such package, consisting of the
name and location of the manufacturer or, in lieu thereof, his
permit number, and a warning against the reuse of the stamps
thereon and that destruction of such stamps must be accomplished
when the package is emptied.
5. Such new regulations do not require manufacturers or
importers of tobacco products to cancel tax stamps, and do not
impose any restrictions as to where the tax stamps shall be affixed
on the packages of such products. The new regulations provide that
manufacturers and importers of tobacco products shall, before
removal of such products, subject to tax, securely affix to each
package of such products one or more stamps of the proper, class
and denominations as will fully taxpay the contents of the package.
While such stamps must be affixed securely, the affixture may be
at any location on the package as desired by the manufacturer or
6. 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