(a) General. This section applies only to tobacco products and cigarette papers and tubes that are not put up into packages in which they will be sold to consumers. Subject to the requirements of § 41.86, the Port Director of Customs or authorized customs officer may release the following articles from customs custody without payment of internal revenue tax under the internal revenue bond of the manufacturer or export warehouse proprietor to whom the articles are released:
CFR 27-41.85-2013由US-CFR-file 发布于 2013-06-27,并于 2013-06-27 实施。
CFR 27-41.85-2013 在中国标准分类中归属于: X86 烟草加工。
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