# 19 CFR § 11.2a: Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-19-11.2a

## Section

- **Citation:** 19 CFR § 11.2a
- **Heading:** Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 19—Customs Duties > CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY > PART 11—PACKING AND STAMPING › MARKING > Packing and Stamping

## Text

Cigars, cigarettes, and cigarette papers and tubes may be released from Customs custody without payment of any applicable internal revenue tax upon presentation of the Customs entry or withdrawal form and three copies of Alcohol, Tobacco and Firearms Form 2145 (5200.11) or 3072 (5210.14), certified by the appropriate regional regulatory administrator, Bureau of Alcohol, and Tobacco and Firearms. The Customs officer shall complete the notice of release, retain one copy, send one copy to the regional regulatory administrator, and return one copy to the manufacturer. The release may not be made under a mail entry. See § 145.13(b) of this chapter.
[T.D. 78-329, 43 FR 43454, Sept. 26, 1978]

## Nearby sections

- [19 CFR § 11.1 § 11.1 Cigars, cigarettes, medicinal preparations, and perfumery.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.1.md)
- [19 CFR § 11.2 § 11.2 Manufactured tobacco.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.2.md)
- [19 CFR § 11.2a § 11.2a Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.2a.md)
- [19 CFR § 11.3 § 11.3 Package and notice requirements for cigars and cigarettes; package requirements for cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.3.md)
- [19 CFR § 11.6 § 11.6 Distilled spirits, wines, and malt liquors in bulk.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.6.md)
- [19 CFR § 11.7 § 11.7 Distilled spirits and other alcoholic beverages imported in bottles and similar containers; regulations of the Bureau of Alcohol, Tobacco, and Firearms.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.7.md)
- [19 CFR § 11.9 § 11.9 Special marking on certain articles.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.9.md)
- [19 CFR § 11.12 § 11.12 Labeling of wool products to indicate fiber content.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.12.md)
- [19 CFR § 11.12a § 11.12a Labeling of fur products to indicate composition.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.12a.md)
- [19 CFR § 11.12b § 11.12b Labeling textile fiber products.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.12b.md)
- [19 CFR § 11.13 § 11.13 False designations of origin and false descriptions; false marking of articles of gold or silver.](https://www.frixlaw.com/law-library/statutes/ecfr-19-11.13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-19-11.2a. Check the current official text before relying on it. Not legal advice.