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Industry Circular

Number: 62-15
Date: April 24, 1962

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division


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Manufacturers of tobacco products and cigarette papers and tubes; dealers in tobacco materials; proprietors of export warehouses; and proprietors of customs bonded cigar manufacturing warehouses, class 6:

Purpose. This industry circular is to advise you that a revised publication of regulations relating to the exportation of tobacco materials, tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax (Part 290 of Title 26, Code of Federal Regulations) is available for purchase.

Revised publication of Part 290. The revised publication includes the amendments made by Treasury Decision 6564, effective July 1, 1961, which revised and incorporated in 26 CFR Part 290 the regulations formerly contained in 26 CFR Part 53 relating to the removal of tobacco products and cigarette papers and tubes to foreign-trade zones.

Purchase of publication. The publication of Part 290 designated "Internal Revenue Service Publication No. 442 (Rev. 1/62)" is available for purchase from the Superintendent of Documents, at the price of 30 cents each. The rules of his office require that remittance be made in advance of shipment of publications, either by coupons (sold in sets of 20 for $1) or by check or money order payable to the Superintendent of Documents.

Inquiries. Inquiries concerning purchase of the revised publication should be addressed to the Superintendent of Documents, Government Printing Office, Washington 25, D. C. Other inquiries relating 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 Avis

Dwight E. Avis
Director, Alcohol and Tobacco Tax Division

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