---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchB/part40"
level: "part"
label: "Part 40"
heading: "Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchB-part40"
sections_count: 208
---

# Part 40 — Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter B — Tobacco

## Contents

- [Subpart A — Scope of Regulations](/cfr/27/chI-subchB-part40-subpartA.md)
- [Subpart B — Definitions](/cfr/27/chI-subchB-part40-subpartB.md)
- [Subpart C — Taxes](/cfr/27/chI-subchB-part40-subpartC.md)
- [Subpart Ca — Special (Occupational) Taxes](/cfr/27/chI-subchB-part40-subpartCa.md)
- [Subpart D — Administrative Provisions](/cfr/27/chI-subchB-part40-subpartD.md)
- [Subpart E — Qualification Requirements for Manufacturers of Tobacco Products](/cfr/27/chI-subchB-part40-subpartE.md)
- [Subpart F — Changes After Original Qualification of Manufacturers of Tobacco Products](/cfr/27/chI-subchB-part40-subpartF.md)
- [Subpart G — Bonds and Extensions of Coverage of Bonds](/cfr/27/chI-subchB-part40-subpartG.md)
- [Subpart H — Operations by Manufacturers of Tobacco Products](/cfr/27/chI-subchB-part40-subpartH.md)
- [Subpart I — Claims by Manufacturers](/cfr/27/chI-subchB-part40-subpartI.md)
- [Subpart J — Suspension and Discontinuance of Operations by Manufacturers](/cfr/27/chI-subchB-part40-subpartJ.md)
- [Subpart K — Manufacture of Cigarette Papers and Tubes](/cfr/27/chI-subchB-part40-subpartK.md)
- [Subpart L — Manufacture of Processed Tobacco](/cfr/27/chI-subchB-part40-subpartL.md)