Restrictions Relative to the Printed
Matter That May Be Placed on Packages
of Tobacco Products
Manufacturers of tobacco, cigars, and cigarettes:
1. The purpose of this industry circular is to direct your attention
to certain restrictions relative to the printed matter that may be placed
on packages of tobacco products removed for domestic sale or consumption,
where the name of an individual company or firm, other than that of the
manufacturer of such products, appears on the packages.
2. This Division has been informed that certain manufacturers of
cigars are removing taxpaid cigars from their factories in packages
bearing printed matter which is misleading to the consumer as to the
identity of the manufacturer and, in some cases, the printed matter
indicates that domestically manufactured cigars are imported.
3. Sections 26 CFR 270.146 and 275.135 require packages of domestic
tobacco products to bear the name and location of the manufacturer or his
permit number. In addition, the regulations distinguish between domestic
and imported tobacco products by means of appropriate marking requirements.
In order to prevent confusion in the marketing of the tobacco products,
the statement on a package of tobacco products of domestic manufacture of
the name of any person or firm, other than the manufacturer, must be
explained either through the use of a phrase in conjunction with such
name describing the relationship to the product such as "Sold at retail
by________________," "Distributed by___________________," "Manufactured
for_______________," "_________________ distributor," or by other
appropriate language. In addition, where such words as "importer,"
"imported," or wording in a foreign language conveying the same meaning,
appear on packages of domestic tobacco products, there must also appear
a conspicuous statement indicating domestic origin of the product, such
as "Made in U. S. A." or "Manufactured in the United States," so as to
avoid any misleading inference that the product was imported.
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.
Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division