---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch52/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch52-schB"
sections_count: 3
---

# Subchapter B — Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52 — Tobacco Products and Cigarette Papers and Tubes

## Sections

- [§5711. Bond](/usc/26/5711.md)
- [§5712. Application for permit](/usc/26/5712.md)
- [§5713. Permit](/usc/26/5713.md)