{"data":{"id":"us/27-cfr-41.41","jurisdiction":"us","citation":"27 CFR 41.41","heading":"Determination and payment of tax.","body":"Tobacco products and cigarette papers and tubes imported or brought into the United States, on which internal revenue taxes are due and payable, are not eligible for release from customs custody until those taxes have been determined.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—TOBACCO","PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO","Subpart D—Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"682a8a2f1a026e28557439c3bf3273c47df94b48426b2f069573e02103e60d90","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-41.40","next":"us/27-cfr-41.50"},"notice":"GroundRules: Original legal text. Not legal advice."}