CFR 27-41.39-2013
酒精,烟草和枪支. 第41部分:烟草制品的进口,过滤嘴香烟和烟草半成品. 第41.39节:大雪茄的销售价格的确定.

Alcohol,tobacco products and firearms. Part41:Importation of tobacco products, cigarette papers and tubes, and processed tobacco. Section41.39:Determination of sale price of large cigars.

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标准号

CFR 27-41.39-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 27-41.39-2013

 

 

适用范围

The tax imposed on large cigars is computed based on the sale price (the price for which the large cigars are sold by the importer or United States manufacturer). In addition to money, goods or services exchanged for cigars may be considered as part of the sale price. See § 40.22(b) of this chapter for information on determining the sale price in special cases. See § 41.40 of this chapter regarding liability for tax on large cigars, not put up in packages, released from customs custody without payment of tax for delivery to a domestic manufacturer of tobacco products.

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