Alcohol, tobacco, and other excise taxes: Tax drawback and nonpayment of tax; regulations recodification,

[Federal Register: August 20, 2001 (Volume 66, Number 161)]

[Rules and Regulations]

[Page 43478-43480]

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

[DOCID:fr20au01-9]

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Parts 40, 44, 46, 70, and 290

[T.D. ATF-464]

RIN 1512-AC47

Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or With Drawback of Tax; Recodification of Regulations (2001R-58P)

AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Department of the Treasury.

ACTION: Final rule (Treasury decision).

SUMMARY: The Bureau of Alcohol, Tobacco and Firearms (ATF) is recodifying the regulations pertaining to the exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax. The purpose of this recodification is to reissue the regulations in part 290 of title 27 of the Code of Federal Regulations (27 CFR part 290) as 27 CFR part 44. This change improves the organization of title 27.

DATES: This rule is effective on August 20, 2001.

FOR FURTHER INFORMATION CONTACT: Lisa M. Gesser, Regulations Division, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW, Washington, DC 20226, (202-927-9347) or e-mail at LMGesser@atfhq.atf.treas.gov.

SUPPLEMENTARY INFORMATION:

Background

As a part of the continuing efforts to reorganize the part numbering system of title 27 CFR, ATF is removing part 290, in its entirety, and is recodifying the regulations as 27 CFR part 44. This change improves the organization of title 27 CFR.

Derivation Table for Part 44

Are derived The Requirements of Sec.:

from Sec.:

Subpart A

44.1.......................................................

290.1 44.2.......................................................

290.2

Subpart B

44.11...................................................... 290.11

Subpart Ba

44.31...................................................... 290.31 44.32...................................................... 290.32 44.33...................................................... 290.33 44.34...................................................... 290.34 44.35...................................................... 290.35 44.36...................................................... 290.36

Subpart C

44.61...................................................... 290.61 44.61a..................................................... 290.61a 44.62...................................................... 290.62 44.63...................................................... 290.63 44.64...................................................... 290.64 44.65...................................................... 290.65 44.66...................................................... 290.66 44.67...................................................... 290.67 44.68...................................................... 290.68 44.69...................................................... 290.69 44.70...................................................... 290.70 44.71...................................................... 290.71 44.72...................................................... 290.72 44.73...................................................... 290.73

Subpart D

44.81...................................................... 290.81 44.82...................................................... 290.82 44.83...................................................... 290.83 44.84...................................................... 290.84 44.85...................................................... 290.85 44.86...................................................... 290.86 44.87...................................................... 290.87 44.88...................................................... 290.88 44.89...................................................... 290.89 44.90...................................................... 290.90 44.91...................................................... 290.91 44.92...................................................... 290.92 44.93...................................................... 290.93

Subpart E

44.101..................................................... 290.101 44.102..................................................... 290.102 44.103..................................................... 290.103 44.104..................................................... 290.104 44.105..................................................... 290.105 44.106..................................................... 290.106 44.107..................................................... 290.107 44.108..................................................... 290.108 44.109..................................................... 290.109 44.110..................................................... 290.110 44.111..................................................... 290.111 44.112..................................................... 290.112

Subpart F

44.121..................................................... 290.121 44.122..................................................... 290.122 44.123..................................................... 290.123 44.124..................................................... 290.124 44.125..................................................... 290.125 44.126..................................................... 290.126 44.127..................................................... 290.127 44.128..................................................... 290.128 44.129..................................................... 290.129

Subpart G

44.141..................................................... 290.141 44.142..................................................... 290.142 44.143..................................................... 290.143 44.144..................................................... 290.144 44.145..................................................... 290.145 44.146..................................................... 290.146 44.147..................................................... 290.147 44.148..................................................... 290.148 44.149..................................................... 290.149 44.150..................................................... 290.150 44.151..................................................... 290.151 44.152..................................................... 290.152 44.153..................................................... 290.153 44.154..................................................... 290.154

Subpart H

44.161..................................................... 290.161 44.162..................................................... 290.162

Subpart I [Reserved]

Subpart J

44.181..................................................... 290.181

44.182..................................................... 290.182 44.183..................................................... 290.183 44.184..................................................... 290.184 44.185..................................................... 290.185 44.186..................................................... 290.186 44.187..................................................... 290.187 44.188..................................................... 290.188 44.189..................................................... 290.189 44.190..................................................... 290.190 44.191..................................................... 290.191 44.192..................................................... 290.192 44.193..................................................... 290.193 44.194..................................................... 290.194 44.195..................................................... 290.195 44.196..................................................... 290.196 44.196a.................................................... 290.196a 44.197..................................................... 290.197 44.198..................................................... 290.198 44.199..................................................... 290.199 44.200..................................................... 290.200 44.201..................................................... 290.201 44.202..................................................... 290.202 44.203..................................................... 290.203 44.204..................................................... 290.204 44.205..................................................... 290.205 44.206..................................................... 290.206 44.207..................................................... 290.207 44.207a.................................................... 290.207a 44.208..................................................... 290.208 44.209..................................................... 290.209

[[Page 43479]]

44.210..................................................... 290.210 44.211..................................................... 290.211 44.212..................................................... 290.212 44.213..................................................... 290.213

Subpart K

44.221..................................................... 290.221 44.222..................................................... 290.222 44.223..................................................... 290.223 44.224..................................................... 290.224 44.225..................................................... 290.225 44.226..................................................... 290.226 44.227..................................................... 290.227 44.228..................................................... 290.228 44.229..................................................... 290.229 44.230..................................................... 290.230 44.231..................................................... 290.231 44.232..................................................... 290.232

Subpart L

44.241..................................................... 290.241 44.242..................................................... 290.242 44.243..................................................... 290.243 44.244..................................................... 290.244 44.245..................................................... 290.245 44.246..................................................... 290.246 44.247..................................................... 290.247 44.248..................................................... 290.248 44.249..................................................... 290.249 44.250..................................................... 290.250 44.251..................................................... 290.251 44.252..................................................... 290.252 44.253..................................................... 290.253 44.254..................................................... 290.254 44.255..................................................... 290.255 44.256..................................................... 290.256 44.257..................................................... 290.257 44.258..................................................... 290.258 44.259..................................................... 290.259 44.260..................................................... 290.260 44.261..................................................... 290.261 44.262..................................................... 290.262 44.263..................................................... 290.263 44.264..................................................... 290.264 44.264a.................................................... 290.264a 44.265..................................................... 290.265 44.266..................................................... 290.266 44.267..................................................... 290.267

Paperwork Reduction Act

The provisions of the Paperwork Reduction Act of 1995, Public Law 104-13, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR part 1320, do not apply to this final rule because there are no new or revised recordkeeping or reporting requirements.

Regulatory Flexibility Act

Because no notice of proposed rulemaking is required for this rule under the Administrative Procedure Act (5 U.S.C. 553), the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply. We sent a copy of this final rule to the Chief Counsel for Advocacy of the Small Business Administration in accordance with 26 U.S.C. 7805(f). No comments were received.

Executive Order 12866

This final rule is not a significant regulatory action as defined in Executive Order 12866. Accordingly, this final rule is not subject to the analysis required by this Executive Order.

Administrative Procedure Act

Because this final rule merely makes technical amendments to improve the clarity and organization of the regulations, it is unnecessary to issue this final rule with notice and public procedure under 5 U.S.C. 553(b). Similarly, because this final rule makes no substantive changes and is merely the recodification of existing regulations, good cause is found that it is unnecessary to subject this final rule to the effective date limitation of 5 U.S.C. 553(d).

Drafting Information

The principal author of this document is Lisa M. Gesser, Regulations Division, Bureau of Alcohol, Tobacco and Firearms.

List of Subjects

27 CFR Part 40

Cigars and cigarettes, Claims, Electronic funds transfers, Excise taxes, Imports, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Tobacco.

27 CFR Part 44

Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs duties and inspection, Excise taxes, Exports, Foreign trade zones, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Vessels, Warehouses.

27 CFR Part 46

Cigars and cigarettes, Claims, Excise taxes, Penalties, Reporting and recordkeeping requirements, Seizures and forfeitures, Surety bonds, Tobacco.

27 CFR Part 70

Administrative practice and procedure, Claims, Excise taxes, Freedom of information, Law enforcement, Penalties, Reporting and recordkeeping requirements, Surety bonds.

27 CFR Part 290

Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs duties and inspection, Excise taxes, Exports, Foreign trade zones, Labeling, Packaging and containers, Reporting and recordkeeping requirements, Surety bonds, Tobacco, Vessels, Warehouses.

Authority and Issuance

ATF is amending title 27 of the Code of Federal Regulations, chapter 1, as follows:

PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

Paragraph 1. The authority citation for 27 CFR part 40 continues to read as follows:

Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711- 5713, 5721-5723, 5731, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

Secs. 40.44, 40.233, 40.235, 40.451, and 40.454 [Amended]

Par. 2. Remove the reference to ``part 290,'' each place it appears, and add, in substitution, a reference to ``part 44'' in the following places:

1. Section 40.44;

2. Section 40.233;

3. Section 40.235;

4. Section 40.451; and

5. Section 40.454.

   PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

   Par. 3. The authority citation for 27 CFR part 46 continues to read as follows:

   Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5708, 5751, 5761-5763, 6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805, 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.

   Par. 4. Under the paragraph entitled ``CROSS REFERENCE,'' remove the reference to ``part 290'' and add, in its place, a reference to ``part 44.''

   Sec. 46.255 [Amended]

   Par. 5. Amend paragraphs (b) and (c) in Sec. 46.255 by removing the reference to ``part 290'' and adding, in its place, a reference to ``part 44.''

   PART 70--PROCEDURE AND ADMINISTRATION

   Par. 6. The authority citation for 27 CFR part 70 continues to read as follows:

   Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 5203, 5207, 5275, 5367,

   [[Page 43480]]

   5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

   Secs. 70.431, 70.432, and 70.462 [Amended]

   Par. 7. Remove the reference to ``part 290'' and add, in its place, a reference to ``part 44'' in the following places:

1. Section 70.431(b)(5);

2. Section 70.432(d); and

3. Section 70.462.

   PART 290--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

   Par. 8. The authority citation for 27 CFR part 290 continues to read as follows:

   Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711- 5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

   PART 290--[REDESIGNATED AS PART 44]

   Par. 9. Transfer 27 CFR part 290 from subchapter M to subchapter B and redesignate as 27 CFR part 44.

   PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

   Par. 10. The authority citation for the newly redesignated 27 CFR part 44 continues to read as follows:

   Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711- 5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

   Par. 11. Amend the newly redesignated part 44 as follows:

   Amendment Table for Part 44

   By removing the

   And adding in its Amend section:

   reference to:

   place:

   44.31(a)

   290.32

   44.32 44.32(b)

   290.31

   44.31 44.33(b)(3)

   290.34

   44.34 44.33(c)(2)

   290.142

   44.142 44.35(a)

   290.33(c)(2)

   44.33(c)(2) 44.62

   290.207

   44.207 44.62

   290.263

   44.263 44.63

   290.62

   44.62 44.67(a)

   290.66

   44.66 44.82

   290.93

   44.93 44.83

   290.82

   44.82 44.84

   290.82

   44.82 44.85

   290.82

   44.82 44.86

   290.88

   44.88 44.87

   290.83

   44.83 44.88

   290.82

   44.82 44.88

   290.86

   44.86 44.93

   290.142

   44.142 44.102

   290.85

   44.85 44.104

   290.144

   44.144 44.104

   290.88

   44.88 44.104

   290.126

   44.126 44.105

   290.88

   44.88 44.105

   290.146

   44.146 44.105

   290.151

   44.151 44.105

   290.144

   44.144 44.107

   290.146

   44.146 44.107

   290.151

   44.151 44.108

   290.126

   44.126 44.110

   290.146

   44.146 44.110

   290.151

   44.151 44.111

   290.88

   44.88 44.112

   290.111

   44.111 44.112

   290.126

   44.126 44.112

   290.89

   44.89 44.123

   290.86

   44.86 44.123

   290.124

   44.124 44.123

   290.125

   44.125 44.124

   290.123

   44.123 44.144

   290.93

   44.93 44.161

   290.146

   44.146 44.161

   290.151

   44.151 44.200

   290.147

   44.147 44.205(d)

   290.72

   44.72 44.222

   290.224

   44.224 44.223

   290.121

   44.121 44.223

   290.122

   44.122 44.224

   290.222

   44.222 44.225

   290.224

   44.224 44.226

   290.224

   44.224 44.230

   290.228

   44.228 44.243

   290.121

   44.121 44.243

   290.122

   44.122 44.244

   290.243

   44.243 44.244

   290.245

   44.245 44.244

   290.246

   44.246 44.245

   290.244

   44.244 44.264

   290.200

   44.200 44.266

   290.201

   44.201

   Signed: May 24, 2001. Bradley A. Buckles, Director.

   Approved: June 11, 2001. Timothy E. Skud, Acting Deputy Assistant Secretary, (Regulatory, Tariff and Trade Enforcement).

   [FR Doc. 01-20906Filed8-17-01; 8:45 am]

   BILLING CODE 4810-31-P