§159.5. Cigars, cigarettes, and cigarette papers and tubes. — Inbound Citations
19 C.F.R. § 159.5
Cited by 1 regulation in release Current.
Citations to 19 U.S.C. § 159.5 as a whole
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(c) Although Customs duties on cigars, cigarettes, and cigarette papers and tubes are assessed on the quantities imported, the internal revenue taxes on such merchandise are assessed only on the quantities entered or withdrawn for consumption (see § 159.5).