# 19 C.F.R. § 159.5 (2026): Cigars, cigarettes, and cigarette papers and tubes

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_5

## Section

- **Citation:** 19 C.F.R. § 159.5 (2026)
- **Heading:** Cigars, cigarettes, and cigarette papers and tubes
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 159: LIQUIDATION OF DUTIES / Subpart A: General Provisions / § 159.5: § 159.5   Cigars, cigarettes, and cigarette papers and tubes.

## Text

The internal revenue taxes imposed on cigars, cigarettes, and cigarette papers and tubes under section 5701 or 7652, Internal Revenue Code of 1954 (26 U.S.C. 5701 or 7652), are determined in accordance with section 5703 of that Code (26 U.S.C. 5703) at the time of removal; that is, on the quantity removed from Customs custody under the entry or withdrawal for consumption. The Customs duties, unlike those on alcoholic beverages, do not necessarily apply only to such quantities.

## Nearby sections

- [19 C.F.R. § 159.1 (2026) § 159.1   Definition of liquidation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_1.md)
- [19 C.F.R. § 159.2 (2026) § 159.2   Liquidation required.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_2.md)
- [19 C.F.R. § 159.3 (2026) § 159.3   Rounding of fractions.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_3.md)
- [19 C.F.R. § 159.4 (2026) § 159.4   Alcoholic beverages.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_4.md)
- [19 C.F.R. § 159.5 (2026) § 159.5   Cigars, cigarettes, and cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_5.md)
- [19 C.F.R. § 159.6 (2026) § 159.6   Difference between liquidated duties and estimated duties.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_6.md)
- [19 C.F.R. § 159.7 (2026) § 159.7   Rewarehouse entries.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_7.md)
- [19 C.F.R. § 159.8 (2026) § 159.8   Allowance for loss, injury, etc.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_8.md)
- [19 C.F.R. § 159.9 (2026) § 159.9   Notice of liquidation and date of liquidation for formal entries.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_9.md)
- [19 C.F.R. § 159.10 (2026) § 159.10   Notice of liquidation and date of liquidation for informal, mail, and baggage entries.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_10.md)
- [19 C.F.R. § 159.11 (2026) § 159.11   Entries liquidated by operation of law.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_11.md)
- [19 C.F.R. § 159.12 (2026) § 159.12   Extension of time for liquidation.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P159_S159_5. Check the current official text before relying on it. Not legal advice.