RESTRICTIONS AS TO PRINTED MATTER
ON PACKAGES OF TOBACCO PRODUCTS
Manufacturers of tobacco, cigars, and cigarettes:
Purpose. The purpose of this industry circular is to modify Industry
Circular No. 56-46, dated December 11, 1956, relative to certain printed
matter that may be placed on packages of tobacco products removed from
factories, operated under internal revenue permits and bonds, for domestic
sale or consumption.
Modification. The second and third paragraphs of Industry Circular No.
56-46 are modified to read as follows:
"2. This Division has been informed that some manufacturers of
tobacco products are removing such products from their factories in
packages bearing printed matter indicating that the products are imported.
"3. Sections 26 CFR 270.146 and 275.135 require packages of tobacco
products of domestic manufacture to bear the name and address 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
tobacco products, where such words as 'importer,' 'imported,' or wording
in a foreign language conveying the same meaning, appear on packages of
tobacco products produced in bonded internal revenue factories, there must
also appear on such packages 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
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
IRS Washington, D.C.-28617