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 as27 CFR 41.62
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6 practice notes
  • Shah Bros. Inc v. United States, Court No. 09-00180
    • United States
    • U.S. Court of International Trade
    • 6 Octubre 2010
    ...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......
  • United States v. Gateway Import Mgmt., Inc., Slip Op. 18–83
    • United States
    • U.S. Court of International Trade
    • 3 Julio 2018
    ...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 ......
  • Shah Bros. Inc. v. United States, Slip Op. 10–115Court No. 09–00180.
    • United States
    • U.S. Court of International Trade
    • 6 Octubre 2010
    ...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.......
  • United States v. Maverick Mktg., LLC, Slip Op. 18–84
    • United States
    • U.S. Court of International Trade
    • 3 Julio 2018
    ...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
  • Shah Bros. Inc v. United States, Court No. 09-00180
    • United States
    • U.S. Court of International Trade
    • 6 Octubre 2010
    ...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......
  • Shah Bros. Inc. v. United States, Slip Op. 10–115Court No. 09–00180.
    • United States
    • U.S. Court of International Trade
    • 6 Octubre 2010
    ...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.......
  • United States v. Gateway Import Mgmt., Inc., Slip Op. 18–83
    • United States
    • U.S. Court of International Trade
    • 3 Julio 2018
    ...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 ......
  • United States v. Maverick Mktg., LLC, Slip Op. 18–84
    • United States
    • U.S. Court of International Trade
    • 3 Julio 2018
    ...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

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