# 27 CFR § 41.110: Record of tax computation and shipment by bonded manufacturer under deferred taxpayment

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-41.110

## Section

- **Citation:** 27 CFR § 41.110
- **Heading:** Record of tax computation and shipment by bonded manufacturer under deferred taxpayment
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO > PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > Subpart G—Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States > Deferred Payment of Tax in Puerto Rico on Tobacco Products

## Text

Where tobacco products or cigarette papers or tubes are to be shipped to the United States with deferred taxpayment, the bonded manufacturer must calculate the tax prior to shipment. The tax calculation must conform to the information on the bill of lading or a similar record accompanying the shipment, and the date of completing the bill of lading or similar record accompanying the shipment will be treated as the date of computation of the tax. Tobacco products or cigarette papers or tubes may be shipped to the United States in accordance with the provisions of this section only after computation of the tax. The bill of lading or similar record accompanying the shipment must include the following information:
(a) The marks and numbers on the shipping containers;
(b) The number of containers to be shipped;
(c) The kind of taxable article(s) to be shipped and the rate of tax applicable to each kind of article, as specified in §§ 41.30 through 41.35;
(d) The number of small cigarettes, large cigarettes, or small cigars to be shipped;
(e) The number and total sale price of large cigars having a sale price of not more than $235.294 per thousand before April 1, 2009, or a sale price of not more than $763.222 per thousand on and after April 1, 2009, to be shipped;
(f) The number of large cigars having a sale price of more than $235.294 per thousand before April 1, 2009, or a sale price of more than $763.222 per thousand on and after April 1, 2009, to be shipped;
(g) The pounds and ounces of chewing tobacco or snuff to be shipped;
(h) The pounds and ounces of pipe tobacco or roll-your-own tobacco to be shipped;
(i) The number of cigarette papers or tubes to be shipped;
(j) The amount of the tax to be paid for each kind of article under this subpart; and
(k) The name and address of the consignee in the United States to whom the products are to be shipped.
(Approved by the Office of Management and Budget under control number 1513-0108)
[T.D. ATF-444, 73 FR 16757, Mar. 31, 2008, as amended by T.D. TTB-75, 74 FR 14485, Mar. 31, 2009; T.D. TTB-85, 75 FR 42607, July 22, 2010]

## Nearby sections

- [27 CFR § 41.105 § 41.105 Prepayment of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.105.md)
- [27 CFR § 41.106 § 41.106 Record of shipment by taxpayer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.106.md)
- [27 CFR § 41.109 § 41.109 Bond required for deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.109.md)
- [27 CFR § 41.110 § 41.110 Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.110.md)
- [27 CFR § 41.111 § 41.111 Verification of bond and agreement to pay tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.111.md)
- [27 CFR § 41.112 § 41.112 Tax return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.112.md)
- [27 CFR § 41.113 § 41.113 Return periods.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.113.md)
- [27 CFR § 41.114 § 41.114 Time for filing.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.114.md)
- [27 CFR § 41.114a § 41.114a Qualification for extended deferral.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.114a.md)
- [27 CFR § 41.115 § 41.115 Remittance with return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.115.md)
- [27 CFR § 41.115a § 41.115a Payment of tax by electronic fund transfer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.115a.md)
- [27 CFR § 41.116 § 41.116 Default.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.116.md)
- [27 CFR § 41.119 § 41.119 Corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.119.md)
- [27 CFR § 41.120 § 41.120 Deposit of securities in lieu of corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-41.120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-41.110. Check the current official text before relying on it. Not legal advice.