27 CFR §41.111

1. (a)Verification of bond. Prior to shipment of tobacco products or cigarette papers or tubes to the United States, the manufacturer must verify:
   1. (1)That there is no default in payment of tax chargeable against the manufacturer's bond on TTB F 5210.12; and
   2. (2)That the amount of the manufacturer's bond is sufficient or is in the maximum penal sum to cover the tax that will become due on the shipment.
2. (b)Agreement to pay tax. The shipment of tobacco products or cigarette papers or tubes by the bonded manufacturer serves as an agreement by the manufacturer to pay the tax on that shipment.