[Federal Register Volume 65, Number 55 (Tuesday, March 21, 2000)]
[Rules and Regulations]
[Pages 15058-15059]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-6995]


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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Part 275

[T.D. ATF-422a]
RIN 1512-AC07


Implementation of Public Law 105-33, Section 9302, Requiring the 
Qualification of Tobacco Product Importers (98R-316P) and Miscellaneous 
Technical Amendments

AGENCY: Bureau of Alcohol, Tobacco and Firearms, Treasury.

ACTION: Temporary rule; correction.

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SUMMARY: This document corrects the authority citation and removes 
three changes of a temporary rule published in the Federal Register of 
December 22, 1999, regarding qualification of tobacco product importers 
and miscellaneous technical amendments contained in part 275, title 27 
Code of Federal Regulations (CFR).

DATES: This rule is effective March 21, 2000.

FOR FURTHER INFORMATION CONTACT: Robert Ruhf, Regulations Division, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW, 
Washington, DC 20226 (202-927-8210).

SUPPLEMENTARY INFORMATION:

Background

    The Bureau of Alcohol, Tobacco and Firearms (ATF) published a 
document in the Federal Register of December 22, 1999 (64 FR 71947). 
The authority citation for 27 CFR part 275 was incorrect in this 
document. Also, we erroneously removed and reserved Secs. 275.39 and 
275.117 and erroneously revised paragraph (a) of Sec. 275.81. This 
document corrects these errors.

    In rule FR Doc. 99-32600 published on December 22, 1999, make the 
following corrections:
    On page 71948, in the second column, revise the authority citation 
for Part 275 to read as follows:

    Authority: 18 U.S.C. 2342; 26 U.S.C. 5701, 5703, 5704, 5705, 
5708, 5712, 5713, 5721, 5722, 5723, 5741, 5754, 5761, 5762, 5763, 
6301, 6302, 6313, 6404, 7101, 7212, 7342, 7606, 7652, 7805; 31 
U.S.C. 9301, 9303, 9304, 9306.

    On page 71948, in the third column, instruction paragraph 5 is 
removed.
    On page 71949, in the first column, the instruction in paragraph 10 
is corrected to read as follows:

[[Page 15059]]


    Par. 10. [Corrected]. Paragraphs (b) and (c) introductory text of 
Sec. 275.81 are revised to read as follows:


Sec. 275.81  Tax Payment.

* * * * *
    (b) Method of payment. Except in the case of articles imported or 
brought into the United States under Secs. 275.85 and 275.85a, the 
internal revenue tax must be determined and paid to the Port Director 
of Customs before the tobacco products, cigarette papers, or cigarette 
tubes are removed from customs custody. The tax must be paid on the 
basis of a return on the customs form or by authorized electronic 
transmission by which the tobacco products, cigarette papers, or 
cigarette tubes are duty and tax paid to Customs.
    (c) Required information. When tobacco products, cigarette papers, 
or cigarette tubes enter the United States for consumption, or when 
they are removed for consumption, the importer must include on the 
customs form or authorized electronic transmission the following 
internal revenue tax information.
* * * * *
    On page 71951, in the first column, instruction paragraph 21 is 
removed.

    Dated: March 15, 2000.
Bradley A. Buckles,
Director, Bureau of Alcohol, Tobacco and Firearms.
[FR Doc. 00-6995 Filed 3-20-00; 8:45 am]
BILLING CODE 4810-31-P