27 CFR 41.62 - Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States
| Cite as | 27 CFR 41.62 |
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6 practice notes
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Shah Bros. Inc v. United States, Court No. 09-00180
...that for chewing tobacco. Customs is responsible for collecting both the tariffs and the excise taxes. See 6 U.S.C. §Page 4 215(1); 27 C.F.R. § 41.62; Treas. Order 100-16 (May 15, 2003). Upon entry, Shah Bros. classified the subject gutkha as "chewing tobacco" under HTSUS Subheading 2403.99......
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United States v. Gateway Import Mgmt., Inc., Slip Op. 18–83
...and deposited as internal revenue collections by the Port Director of Customs in accordance with customs procedures and regulations." 27 C.F.R. § 41.62 (2013).13 Pursuant to the regulatory framework, "[t]he importer's liability for duties includes a liability for any internal revenue taxes ......
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Shah Bros. Inc. v. United States, Slip Op. 10–115Court No. 09–00180.
...than that for chewing tobacco. Customs is responsible for collecting both the tariffs and the excise taxes. See 6 U.S.C. § 215(1); 27 C.F.R. § 41.62; Treas. Order 100–16 (May 15, 2003). Upon entry, Shah Bros. classified the subject gutkha as “chewing tobacco” under HTSUS Subheading 2403.99.......
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United States v. Maverick Mktg., LLC, Slip Op. 18–84
...and deposited as internal revenue collections by the Port Director of Customs in accordance with customs procedures and regulations." 27 C.F.R. § 41.62 (2014).9 Pursuant to the regulatory framework, "[t]he importer's liability for duties includes a liability for any internal revenue taxes w......
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6 cases
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Shah Bros. Inc v. United States, Court No. 09-00180
...that for chewing tobacco. Customs is responsible for collecting both the tariffs and the excise taxes. See 6 U.S.C. §Page 4 215(1); 27 C.F.R. § 41.62; Treas. Order 100-16 (May 15, 2003). Upon entry, Shah Bros. classified the subject gutkha as "chewing tobacco" under HTSUS Subheading 2403.99......
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Shah Bros. Inc. v. United States, Slip Op. 10–115Court No. 09–00180.
...than that for chewing tobacco. Customs is responsible for collecting both the tariffs and the excise taxes. See 6 U.S.C. § 215(1); 27 C.F.R. § 41.62; Treas. Order 100–16 (May 15, 2003). Upon entry, Shah Bros. classified the subject gutkha as “chewing tobacco” under HTSUS Subheading 2403.99.......
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United States v. Gateway Import Mgmt., Inc., Slip Op. 18–83
...and deposited as internal revenue collections by the Port Director of Customs in accordance with customs procedures and regulations." 27 C.F.R. § 41.62 (2013).13 Pursuant to the regulatory framework, "[t]he importer's liability for duties includes a liability for any internal revenue taxes ......
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United States v. Maverick Mktg., LLC, Slip Op. 18–84
...and deposited as internal revenue collections by the Port Director of Customs in accordance with customs procedures and regulations." 27 C.F.R. § 41.62 (2014).9 Pursuant to the regulatory framework, "[t]he importer's liability for duties includes a liability for any internal revenue taxes w......
Request a trial to view additional results