Customs' Collection of Taxes

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Tobacco
  6. Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
  7. Taxes
  8. Customs' Collection of Taxes

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Section
41.62

Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the United States.

Section
41.63

Payment of tax by electronic fund transfer.