19 CFR 159.5
§ 159.5 Cigars, cigarettes, and cigarette papers and tubes.
United States · 19 CFR — Customs Duties · Status: effective
Cite this
- Citation
- 19 CFR 159.5, § 159.5 Cigars, cigarettes, and cigarette papers and tubes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75019
- Permanent ID
ys:prov:75019@1- SHA-256
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Full text
The internal revenue taxes imposed on cigars, cigarettes, and cigarette papers and tubes under section 5701 or 7652, Internal Revenue Code of 1954 (26 U.S.C. 5701 or 7652), are determined in accordance with section 5703 of that Code (26 U.S.C. 5703) at the time of removal; that is, on the quantity removed from Customs custody under the entry or withdrawal for consumption. The Customs duties, unlike those on alcoholic beverages, do not necessarily apply only to such quantities.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.