27 C.F.R. § 41.190
Current through November 30, 2024
Any person who engages in the business as an importer of tobacco products must qualify as an importer of tobacco products in accordance with this part. Any person eligible for an exemption described in § 41.50 is not engaged in the business as an importer of tobacco products. A person importing tobacco products for personal use, in such quantities as may be allowed by U.S. Customs and Border Protection without payment of tax, is not required to have an importer's permit.
27 C.F.R. §41.190
Effective Date Note: At 78 FR 38570, June 27, 2013, §41.190 was revised, effective Aug. 26, 2013 through Aug. 26, 2016.