PROPOSED NEW REGULATIONS COVERING IMPORTATIONS
Importers of tobacco products and proprietors
of customs bonded manufacturing warehouses,
Purpose. The purpose of this industry circular is to call to your
attention the publication in the Federal Register on June 7, 1961
(26 F. R. 5058), of a notice of proposed rule making, 26 CFR Part 275,
entitled "Importation of Tobacco Materials, Tobacco Products, and
Cigarette Papers and Tubes."
Effect of proposed regulations. The proposed regulations would
include in a single part of the regulations all provisions relating to
tobacco materials, tobacco products, and cigarette papers and tubes,
imported into the United States from a foreign country or brought into
the United States from Puerto Rico, the Virgin Islands, or a possession
of the United States; the removal of cigars subject to tax from a customs
bonded manufacturing warehouse, class 6 (treated under the law as
importations); and the release from customs custody without the payment
of tax, under bond, of tobacco materials, tobacco products, and
cigarette papers and tubes. The principal effect of this proposal is
to provide that internal revenue taxes on imported tobacco products and
cigarette papers and tubes will be paid to the collector of customs
at the same time that duty is paid.
Comments or suggestions. Comments or suggestions may be submitted
in writing to the Director, Alcohol and Tobacco Tax Division, Internal
Revenue Service, Washington 25, D. C., within 30 days from the date of
publication in the Federal Register of the notice of proposed rule making.
Any person, submitting such comments or suggestions, may, in a similar
manner, request an opportunity for a public hearing. In such case,
a notice of the time, place, and date of the public hearing will be
published in a later issue of the Federal Register.
Inquiries. Inquiries in regard to this industry circular should
refer to its number and be addressed to the office of your assistant
regional commissioner (alcohol and tobacco tax).
Dwight E. Avis
Director, Alcohol and Tobacco Tax Division