---
kind: "section"
citation: "27 C.F.R. § 40.183"
title: "27"
number: "40.183"
heading: "Record of tobacco products."
url: "https://uscodex.org/cfr/27/40.183"
---

# §40.183. Record of tobacco products.


The record of a manufacturer of tobacco products must show the date and total quantities of all tobacco products by kind (small cigars; large cigars; small cigarettes; large cigarettes; chewing tobacco; snuff; pipe tobacco; roll-your-own tobacco) that are:

- (a) Manufactured;
- (b) **Received in bond by—**
  - (1) Transfer from other factories,
  - (2) Release from customs custody,
  - (3) Transfer from export warehouses, and
  - (4) Transfer from foreign trade zones;
- (c) Received by return to bond;
- (d) Disclosed as an overage by inventory;
- (e) Removed subject to tax (itemize large cigars by sale price in accordance with [§ 40.22](/cfr/27/40.22.md), except that before April 1, 2009, cigars that cost more than $235.294 may optionally be shown as if the price were $236 per thousand, and on and after April 1, 2009, cigars that cost more than $763.222 may optionally be shown as if the price were $764 per thousand);
- (f) **Removed, in bond, for—**
  - (1) Export,
  - (2) Transfer to export warehouses,
  - (3) Transfer to other factories,
  - (4) Transfer to foreign trade zones,
  - (5) Use of the United States, and
  - (6) Experimental purposes off factory premises;
- (g) **Otherwise disposed of, without determination of tax, by—**
  - (1) Consumption by employees on factory premises,
  - (2) Consumption by employees off factory premises, together with the number of employees to whom furnished,
  - (3) Use for experimental purposes on factory premises,
  - (4) Loss,
  - (5) Destruction, and
  - (6) Reduction to materials;
- (h) Disclosed as a shortage by inventory; and
- (i) **On which the tax has been determined and which are—**
  - (1) Received, and
  - (2) **Disposed of.**

## Notes

### Amendments

[T.D. ATF-421, 64 FR 71923, Dec. 22, 1999, as amended by T.D. ATF-424, 64 FR 71931, Dec. 22, 1999; T.D. ATF-420, 64 FR 71940, Dec. 22, 1999; T.D. TTB-75, 74 FR 14482, Mar. 31, 2009; 78 FR 38567, June 27, 2013]

### Authority

Authority: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.

### Amendments

[T.D. ATF-421, 64 FR 71923, Dec. 22, 1999, as amended by T.D. ATF-424, 64 FR 71931, Dec. 22, 1999; T.D. ATF-420, 64 FR 71940, Dec. 22, 1999; T.D. TTB-75, 74 FR 14482, Mar. 31, 2009; 78 FR 38567, June 27, 2013]