Tobacco products furnished for employee use or experimental purposes
Tobacco products may be furnished by a manufacturer of such products, without payment of tax, for use or consumption by employees or for experimental purposes, in such quantities, and in such manner as the Secretary shall by regulation prescribed.
Tobacco products and cigarette papers and tubes transferred or removed in bond from domestic factories and export warehouses
A manufacturer or export warehouse proprietor may transfer tobacco products and cigarette papers and tubes, without payment of tax, to the bonded premises of another manufacturer or export warehouse proprietor, or remove such articles, without payment of tax, for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States; and manufacturers may similarly remove such articles for use of the United States; in accordance with such regulations and under such bonds as the Secretary shall prescribe. Tobacco products and cigarette papers and tubes may not be transferred or removed under this subsection unless such products or papers and tubes bear such marks, labels, or notices as the Secretary shall by regulations prescribe.
Tobacco products and cigarette papers and tubes released in bond from customs custody
Tobacco products and cigarette papers and tubes, imported or brought into the United States, may be released from customs custody, without payment of tax, for delivery to the proprietor of an export warehouse, or to a manufacturer of tobacco products or cigarette papers and tubes if such articles are not put up in packages, in accordance with such regulations and under such bond as the Secretary shall prescribe.
Tobacco products and cigarette papers and tubes exported and returned
Tobacco products and cigarette papers and tubes classifiable under item 804.00 of title I of the Tariff Act of 1930 (relating to duty on certain articles previously exported and returned) may be released from customs custody, without payment of that part of the duty attributable to the internal revenue tax for delivery to the original manufacturer of such tobacco products or cigarette papers and tubes or to the proprietor of an export warehouse authorized by such manufacturer to receive such articles, in accordance with such regulations and under such bond as the Secretary shall prescribe. Upon such release such products, papers, and tubes shall be subject to this chapter as if they had not been exported or otherwise removed from internal-revenue bond.
Aug. 16, 1954, ch. 73668A Stat. 708Pub. L. 85–859, title II, § 20272 Stat. 1418Pub. L. 88–342, § 1(b)78 Stat. 234Pub. L. 89–44, title V, § 502(b)(4)79 Stat. 151Pub. L. 94–455, title XIX90 Stat. 1821Pub. L. 99–509, title VIII, § 8011(a)(2)100 Stat. 1952Pub. L. 101–239, title VII, § 7508(a)103 Stat. 2370Pub. L. 105–33, title IX, § 9302(h)(1)(A)111 Stat. 673Pub. L. 106–476, title IV, § 4002(b)114 Stat. 2177(, ; , , ; , , ; , , ; , §§ 1905(a)(26), 1906(b)(13)(A), , , 1834; , , ; , , ; , , ; , , .)
Editorial Notes
References in Text
section 1202 of Title 19Item 804.00 of title I of the Tariff Act of 1930, referred to in subsec. (d), was classified to item 804.00 of the Tariff Schedules of the United States. The Tariff Schedules of the United States were replaced by the Harmonized Tariff Schedule of the United States. The Harmonized Tariff Schedule of the United States is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under , Customs Duties.
Amendments
Pub. L. 106–4762000—Subsec. (d). substituted “the original manufacturer of such” for “a manufacturer of” and inserted “authorized by such manufacturer to receive such articles” after “proprietor of an export warehouse”.
Pub. L. 105–331997—Subsec. (b). inserted at end “Tobacco products and cigarette papers and tubes may not be transferred or removed under this subsection unless such products or papers and tubes bear such marks, labels, or notices as the Secretary shall by regulations prescribe.”
Pub. L. 101–2391989—Subsec. (c). inserted “or to a manufacturer of tobacco products or cigarette papers and tubes if such articles are not put up in packages,” after “export warehouse,”.
Pub. L. 99–5091986—Subsec. (c). struck out “to a manufacturer of tobacco products or cigarette papers and tubes or” after “for delivery”.
Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsecs. (a), (b). , struck out “or his delegate” after “Secretary”.
Pub. L. 94–455Subsecs. (c), (d). , §§ 1905(a)(26), 1906(b)(13)(A), inserted “or to the proprietor of an export warehouse” after “to a manufacturer of tobacco products or cigarette papers and tubes” and struck out “or his delegate” after “Secretary”.
Pub. L. 89–44, § 502(b)(4)1965—Subsec. (c). , redesignated subsec. (d) as (c), struck out all references to tobacco materials, and repealed former subsec. (c) which related to tobacco materials shipped or delivered in bond.
Pub. L. 89–44, § 502(b)(4)(A)Subsecs. (d), (e). , redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
Pub. L. 88–3421964—Subsec. (e). added subsec. (e).
Pub. L. 85–8591958—Subsec. (b). included transfers by export warehouse proprietors, and substituted “tobacco products and cigarette papers and tubes” for “articles”, before “without payment of tax”.
Pub. L. 85–859Subsec. (c). authorized shipments without payment of tax of tobacco stems and waste only, to any person for use by him as fertilizer or insecticide or in the production of fertilizer, insecticide, or nicotine.
Pub. L. 85–859Subsec. (d). substituted “tobacco products, cigarette papers and tubes” for “articles” wherever appearing, and struck out provisions which related to delivery to bonded premises of manufacturers and dealers.
Statutory Notes and Related Subsidiaries
Effective Date of 2000 Amendment
Pub. L. 106–476, title IV, § 4002(d)114 Stat. 2177
Effective Date of 1997 Amendment
Pub. L. 105–33section 5702(j) of this titlesection 9302(i) of Pub. L. 105–33section 5701 of this titleAmendment by applicable to articles removed, as defined in , after , with transition rule, see , set out as a note under .
Effective Date of 1989 Amendment
Pub. L. 101–239, title VII, § 7508(b)103 Stat. 2370
Effective Date of 1986 Amendment
Pub. L. 99–509section 8011(c) of Pub. L. 99–509section 5061 of this titleAmendment by applicable to articles imported, entered for warehousing, or brought into the United States or a foreign trade zone after , see , set out as a note under .
Effective Date of 1976 Amendment
section 1905(a)(26) of Pub. L. 94–455section 1905(d) of Pub. L. 94–455section 5005 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44section 701(d) of Pub. L. 89–44section 5701 of this titleAmendment by applicable on and after , see , set out as a note under .
Effective Date of 1964 Amendment
Pub. L. 88–342, § 278 Stat. 234section 2 of Pub. L. 88–342, , , provided that the amendment made by shall apply with respect to articles entered, or withdrawn from warehouse, for consumption after .
Effective Date of 1958 Amendment
Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .
Report
Pub. L. 106–476, title I, § 4002(e)114 Stat. 2177