---
kind: "section"
citation: "27 C.F.R. § 41.190"
title: "27"
number: "41.190"
heading: "Persons required to qualify."
url: "https://uscodex.org/cfr/27/41.190"
---

# §41.190. Persons required to qualify.


Any person who engages in the business as an importer of tobacco products must qualify as an importer of tobacco products in accordance with this part. Any person eligible for an exemption described in [§ 41.50](/cfr/27/41.50.md) is not engaged in the business as an importer of tobacco products. A person importing tobacco products for personal use, in such quantities as may be allowed by U.S. Customs and Border Protection without payment of tax, is not required to have an importer's permit.


## Notes

### Amendments

[78 FR 38570, June 27, 2013, as amended by T.D. TTB-196, 89 FR 87947, Nov. 6, 2024]

### Source

Source: T.D. ATF-422, 64 FR 71951, Dec. 22, 1999, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

### Amendments

[78 FR 38570, June 27, 2013, as amended by T.D. TTB-196, 89 FR 87947, Nov. 6, 2024]