FURTHER INSTRUCTIONS RELATIVE TO RECEIPT OF TAXPAID
TOBACCO PRODUCTS INTO TOBACCO PRODUCTS FACTORIES
Manufacturers of tobacco, cigars, and cigarettes:
Purpose. The purpose of this industry circular is to advise you that (1) you
may receive into the bonded premises of your factory taxpaid tobacco products
of a kind other than that produced in your factory, and (2) where you have been
granted blanket authority to receive taxpaid tobacco products into the bonded
premises of your factory, it will no longer be necessary to furnish the Assistant
Regional Commissioner information with respect to each lot or shipment to be
Background. You were advised in Industry Circular No. 56-44, dated
December 3, 1956, of the procedure to be followed with respect to the receipt of
taxpaid packages of tobacco products into your factory op and after January 1,
1957. The above-mentioned circular restricted the receipt of taxpaid tobacco
products to the kind produced by you and indicated that if you desired, as a continuing arrangement, to receive such products into the bonded premises of your
factory it would be agreeable to this office for the Assistant Regional Commissioner, Alcohol and Tobacco Tax, to grant you blanket authority to do so, provided you furnished to the Assistant Regional Commissioner certain information
with respect to each lot or shipment to be received.
Storage and accounting. All taxpaid tobacco products received, whether or
not of the kind produced in your factory, are to be stored, segregated, or earmarked in such a manner as to make them readily identifiable, as taxpaid products received, for inspection and accounting purposes.
Records. When taxpaid tobacco products of the kind produced in your factory
are received, you will continue to record the receipt and subsequent disposition
of such products in Section V of the record required to be kept by manufacturers
of tobacco products, Form 2141, 2142-A, or 2143, as the case may be. On the
other hand, with respect to taxpaid tobacco products received of a kind other
than that produced in your factory, no entries of such products will be required
in the revenue record of the factory, since such products will be readily distinguishable from the product manufactured in the factory.
Inquiries. 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