27 CFR § 41.204
Records and reports in general
April 24, 2020
Every importer of tobacco products or cigarette papers or tubes must keep records and, when required by this part, submit reports of all tobacco products released from customs custody under the importer's TTB permit, including information on the release from customs custody, the receipt, and the disposition.
(Approved by the Office of Management and Budget under control numbers 1513-0064 and 1513-0106)
[81 FR 94210, Dec. 22, 2016]