1513-0101
26 U.S.C.
Sec. 5723. Packages, marks, labels, and notices
(a) Packages
All tobacco products and cigarette papers and tubes shall, before removal, be put up in such packages as the Secretary shall by regulation prescribe.
(b) Marks, labels, and notices
Every package of tobacco products or cigarette papers or tubes shall, before removal, bear the marks, labels, and notices if any, that the Secretary by regulation prescribes.
(c) Lottery features
No certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes.
(d) Indecent or immoral material prohibited
No indecent or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes.
(e) Exceptions
Tobacco products furnished by manufacturers of such products for use or consumption by their employees, or for experimental purposes, and tobacco products and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor
or released in bond from customs custody for deliver to a manufacturer of tobacco products or cigarette papers and tubes, may be exempted from subsection (a) and (b) in accordance with such regulations as the Secretary shall prescribe.
(Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85-859, title II,
Sec. 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94-455, title XIX,
Secs. 1905(a)(28), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834.)
27 CFR
Sec. 40.212 Mark.
Every package of tobacco products packaged in a domestic factory
shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, a mark as specified in this section. The mark may consist of the name of the manufacturer removing the product subject to tax and the location (by city and State) of the factory from which the products are to be so removed, or may consist of the permit number of the factory from which the products are to be so removed. (Any trade name of the manufacturer approved as provided in Sec. 40.65 may be used in the mark as the name of the manufacturer.) As an alternative, where tobacco products are packaged and removed subject to tax by the same manufacturer, either at the same or different factories, the mark may consist of the name of such manufacturer if the factory where packaged is identified on or in the package by a means approved by the appropriate TTB officer. Before using the alternative, the manufacturer shall notify the appropriate TTB officer in writing of the name to be used as the name of the manufacturer and the means to be used for identifying the factory where packaged. If approved by him the appropriate TTB officer shall return approved copies of the notice to the manufacturer. A copy of the approved notice shall be retained as part of the factory records at each of the factories operated by the manufacturer.
(72 Stat. 1422; 26 U.S.C. 5723)
[T.D. 6871, 31 FR 36, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975; T.D. ATF-232, 51 FR 28081, Aug. 5, 1986; T.D. ATF-243, 52 FR
43194, Dec. 1, 1986]
Sec. 40.213 Tobacco products labeled for export.
Tobacco products labeled for export are ineligible for removal from
the factory and distribution into the domestic U.S. market. Such
products may only be sold, transferred or delivered onto the domestic
U.S. market by a manufacturer of tobacco products after repackaging of
the product. For the purposes of this section, ``repackaging'' shall
mean the removal of the tobacco product from its original package
bearing the export marks and placement of the product in a new package.
The new packages, marks and notices must conform to the requirements of
this subpart.
[T.D. ATF-421, 64 FR 71924, Dec. 22, 1999]
Sec. 40.214 Notice for cigars.
Before removal subject to tax, every package of cigars shall have
adequately imprinted on it, or on a label securely affixed to it--
(a) The designation ``cigars'';
(b) The quantity of cigars contained in the package; and
(c) For small cigars, the classification of the product for tax
purposes (i.e., either ``small'' or ``little'').
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))
[T.D. ATF-80, 46 FR 18310, Mar. 24, 1981]
Sec. 40.215 Notice for cigarettes.
Every package of cigarettes shall, before removal subject to tax,
have adequately imprinted thereon, or on a label securely affixed
thereto, the designation ``cigarettes'', the quantity of such product
contained therein, and the classification for tax purposes, i.e., for
small cigarettes, either ``small'' or ``Class A'', and for large
cigarettes, either ``large'' or ``Class B''.
(72 Stat. 1422; 26 U.S.C. 5723)
Sec. 40.216 Notice for smokeless tobacco.
(a) Product designation. Every package of chewing tobacco or snuff
shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation ``chewing tobacco'' or ``snuff.'' As an alternative, packages of chewing tobacco may be designated ``Tax Class C'', and packages of snuff may be designated ``Tax Class M''.
(b) Product weight. Every package of chewing tobacco or snuff shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement of the actual pounds and ounces of the product contained therein. As an alternative, the shipping cases containing packages of chewing tobacco or snuff may, before removal, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement, in pounds and ounces, of the total weight of the product, the tax class of the product, and the total number of the packages of product contained therein.
(Approved by the Office of Management and Budget under control number
1513-0091)
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))
[T.D. ATF-243, 51 FR 43194, Dec. 1, 1986, as amended by T.D. ATF-446, 66
FR 16602, Mar. 27, 2001]
Sec. 40.216a Notice for pipe tobacco.
(a) Product designation. Every package of pipe tobacco shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation ``pipe tobacco.'' As an alternative, packages of pipe tobacco may be designated ``Tax Class L.''
(b) Product weight. Every package of pipe tobacco shall, before
removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement of the actual pounds and ounces of the product contained therein.
[T.D. ATF-289, 54 FR 48840, Nov. 27, 1989. Redesignated at T.D. ATF-424, 64 FR 71931, Dec. 22, 1999]
Sec. 40.216b Notice for roll-your-own tobacco.
(a) Product designation. Before removal subject to tax, roll-your-
own tobacco must have adequately imprinted on, or on a label securely
affixed to, the package, the designation ``roll-your-own tobacco'' or
``cigarette tobacco'' or ``Tax Class J.''
(b) Product weight. Before removal subject to tax, roll-your-own
tobacco must have a clear statement of the actual weight in pounds and ounces of the product in the package. This statement must be adequately imprinted on, or on a label securely affixed to, the package.
(Approved by the Office of Management and Budget under control number
1513-0091)
[T.D. ATF-429, 65 FR 57547, Sept. 25, 2000]
Sec. 41.73 Notice for cigars.
Before removal subject to internal revenue tax, every package of
cigars, except as provided in Sec. 41.75, shall have adequately
imprinted on it, or on a label securely affixed to it--
(a) The designation ``cigars'';
(b) The quantity of cigars contained in the package; and
(c) For small cigars, the classification of the product for tax
purposes (i.e., either ``small'' or ``little'').
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))
[T.D. ATF-80, 46 FR 18310, Mar. 24, 1981. Redesignated and amended by
T.D. TTB-16, 69 FR 52424, 52425, Aug. 26, 2004]
Sec. 44.184 Mark.
Every package of tobacco products shall, before removal from the
factory under this subpart, have adequately imprinted thereon, or on a
label securely affixed thereto, a mark as specified in this section. The mark may consist of the name of the manufacturer removing the product and the location (by city and State) of the factory from which the products are to be so removed, or may consist of the permit number of the factory from which the products are to be so removed. Any trade name of the manufacturer approved as provided in Sec. 40.65 of this chapter may be used in the mark as the name of the manufacturer.) As an
alternative, where tobacco products are both packaged and removed by the same manufacturer, either at the same or different factories, the mark may consist of the name of such manufacturer if the factory where
package is identified on or in the package by a means approved by the
appropriate TTB officer. Before using the alternative, the manufacturer
shall notify the appropriate TTB officer in writing of the name to be
used as the name of the manufacturer and the means to be used for
identifying the factory where packaged. If approved by him the
appropriate TTB officer shall return approved copies of the notice to
the manufacturer. A copy of the approved notice shall be retained as
part of the factory records at each of the factories operated by the
manufacturer.
(72 Stat. 1422; 26 U.S.C. 5723)
[T.D. 6871, 31 FR 51, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-460, 66 FR 39093, July 27,
2001]
Sec. 44.185 Label or notice.
Every package of tobacco products shall, before removal from the
factory under this subpart, have adequately imprinted thereon, or on a
label securely affixed thereto, the words ``Tax-exempt. For use outside
U.S.'' or the words ``U.S. Tax-exempt. For use outside U.S.'' except
where a stamp, sticker, or notice, required by a foreign country or a
possession of the United States, which identifies such country or
possession, is so imprinted or affixed.
(26 U.S.C. 5704, 5723)
[T.D. 6871, 31 FR 52, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-465, 66 FR 45618, Aug. 29,
2001]
Sec. 44.186 Tax classification for cigars.
Before removal from a factory under this subpart, every package of
cigars shall have adequately imprinted on it, or on a label securely
affixed to it--
(a) The designation ``cigars'';
(b) The quantity of cigars contained in the package; and
(c) For small cigars, the classification of the product for tax
purposes; (i.e., either ``small'' or ``little'').
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))
[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]
Sec. 44.187 Shipping containers.
Each shipping case, crate, or other container in which tobacco
products, or cigarette papers or tubes are to be shipped or removed,
under this part, shall bear a distinguishing number, such number to be
assigned by the manufacturer or export warehouse proprietor. Removals of tobacco products, and cigarette papers and tubes from an export
warehouse shall be made, insofar as practicable, in the same containers
in which they were received from the factory.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 52, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986]
Sec. 44.251 Mark.
Every package of cigars shall, before withdrawal from the customs
warehouse under this subpart, have adequately imprinted thereon, or on a label securely affixed thereto, the name and location of the
manufacturer. There shall also be adequately stated on each such package the number of cigars contained in the package.
(72 Stat. 1422; 26 U.S.C. 5723)
Sec. 44.252 Label or notice.
Every package of cigars shall, before withdrawal from the customs
warehouse under this subpart, have adequately imprinted thereon, or on a label securely affixed the words ``Tax-exempt. For use outside U.S.'' or the words ``U.S. Tax-exempt. For use outside U.S.'', except where a
stamp, sticker, or notice, required by a foreign country or a possession of the United States, which identifies such country or possession, is so imprinted or affixed.
(72 Stat. 1422; 26 U.S.C. 5723)
Sec. 44.253 Tax classification for cigars.
Before withdrawal of cigars from a customs warehouse under this
subpart, every package of cigars shall have adequately imprinted on it,
or on a label securely affixed to it--
(a) The designation ``cigars'';
(b) The quantity of cigars contained in the package; and
(c) For small cigars, the classification of the product for tax
purposes (i.e., either ``small'' or ``little'').
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))
[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]
Sec. 44.254 Shipping containers.
Each shipping case, crate, or other container, in which cigars are
to be withdrawn, under this subpart, shall bear a distinguishing number, such number to be assigned by the customs warehouse proprietor.
Sec. 45.42 Mark.
Every package of tobacco products shall before removal from the
factory under this part, have adequately imprinted thereon, or on a
label securely affixed thereto, a mark as specified in this section. The mark may consist of the name of the manufacturer removing the product and the location (by city and State) of the factory from which the products are to be so removed, or may consist of the permit number of the factory from which the products are to be so removed. (Any trade
name of the manufacturer approved as provided in Sec. 40.65 of this
chapter may be used in the mark as the name of the manufacturer.) As an
alternative, where tobacco products are both packaged and removed by the same manufacturer, either at the same or different factories, the mark may consist of the name of such manufacturer if the factory where
packaged is identified on or in the package by a means approved by the
appropriate TTB officer. Before using the alternative, the manufacturer
shall notify the appropriate TTB officer in writing of the name to be
used as the name of the manufacturer and the means to be used for
identifying the factory where packaged. If approved by him the
appropriate TTB officer shall return approved copies of the notice to
the manufacturer. A copy of the approved notice shall be retained as
part of the factory records at each of the factories operated by the
manufacturer.
(72 Stat. 1422; 26 U.S.C. 5723)
[T.D. 6871, 31 FR 58, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975 and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-472, 67 FR 8880, Feb. 27,
2002]
Sec. 45.43 Notice for smokeless tobacco.
(a) Product designation. Every package of chewing tobacco or snuff
shall, before removal under this part, have adequately imprinted
thereon, or on a label securely affixed thereto, the designation
``chewing tobacco'' or ``snuff.'' As an alternative, packages of chewing tobacco may be designated ``Tax Class C,'' and packages of snuff may be designated ``Tax Class M.''
(b) Product weight. Every package of chewing tobacco or snuff shall, before removal under this part, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement of the actual pounds and ounces of the product contained therein. As an alternative, the shipping cases containing packages of chewing tobacco or snuff may, before removal, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement, in pounds and ounces, of the total weight of the product, the tax class of the product, and the total number of the packages of product contained therein.
(Approved by the Office of Management and Budget under control number
1513-0091)
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))
Sec. 45.44 Notice for cigars.
Before removal under this part, every package of cigars shall have
adequately imprinted on it, or on a label securely affixed to it--
(a) The designation ``cigars'';
(b) The quantity of cigars contained in the package; and
(c) For small cigars, the classification of the product for tax
purposes (i.e., either ``small'' or ``little'').
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))
[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]
Sec. 45.45 Notice for cigarettes.
Every package of cigarettes shall, before removal under this part,
have adequately imprinted thereon, or on a label securely affixed
thereto, the designation ``cigarettes'', the quantity of such product
contained therein, and the classification for tax purposes, i.e., for
small cigarettes, either ``small'' or ``Class A'', and for large
cigarettes, either ``large'' or ``Class B''.
(72 Stat. 1422; 26 U.S.C. 5723)
[27 FR 4478, May 10, 1962. Redesignated at 40 FR 16835, Apr. 15, 1975]
Sec. 45.45a Notice for pipe tobacco.
(a) Product designation. Every package of pipe tobacco shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation ``pipe tobacco.'' As an alternative, packages of pipe tobacco may be designated ``Tax Class L.''
(b) Product weight. Every package of pipe tobacco shall, before
removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement of the actual pounds and ounces of the product contained therein.
[T.D. ATF-289, 54 FR 48842, Nov. 27, 1989]
Sec. 45.45b Notice for roll-your-own tobacco.
(a) Product designation. Before removal subject to tax, roll-your-
own tobacco must have adequately imprinted on, or on a label securely
affixed to, the package, the designation roll-your-own tobacco'' or
``cigarette tobacco'' or ``Tax Class J.''
(b) Product weight. Before removal subject to tax, roll-your-own
tobacco must have a clear statement of the actual weight in pounds and
ounces of the product in the package. This statement must be adequately
imprinted on, or on a label securely affixed to, the package.
(Approved by the Office of Management and Budget under control number
1513-0091)
[T.D. ATF-429, 65 FR 57547, Sept. 25, 2000]
Sec. 45.46 Tax-exempt label.
Except in the case of articles described in Sec. 45.31(a)(3), every
package of tobacco products, and cigarette papers and tubes removed
under this part shall have the words ``Tax-Exempt. For Use of U.S. Not
To Be Sold.'' adequately imprinted on the package or on a label securely affixed thereto.
(72 Stat. 1422; 26 U.S.C. 5723)
[T.D. 6871, 31 FR 58, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975; and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. TTB-26, 70 FR 19890, Apr. 15,
2005]
| File Type | application/msword |
| File Title | From the U |
| Author | ATF |
| Last Modified By | TTB |
| File Modified | 2008-08-05 |
| File Created | 2005-05-05 |