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Tobacco Laws, Regulations, and Guidance

For easy access, you can read Chapter 2, of Title 27, Code of Federal Regulations and public laws relating to the tobacco industry.

Laws

Tobacco Authority Under Title 26, Internal Revenue Code

Chapter 52 -- Tobacco Products and Cigarette Papers and Tubes

Note - Due to the revised format of the listings on the Government Printing Office's web site, you must scroll down to view Chapter 52.  We are working to improve the access to this information. 

Regulations

Part 40 - Manufacture of tobacco products and cigarette papers and tubes

Part 41 - Importation of tobacco products and cigarette papers and tubes

Part 44 - Exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax

Part 45 - Removal of tobacco products and cigarette papers and tubes, without payment of tax, for use of the United States

Part 46 - Miscellaneous regulations relating to tobacco products and cigarette papers and tubes

Public Guidance

Rulings
Formal interpretations of TTB and ATF regulations

Procedures
Formal instructions to the industry that supplement TTB regulations

Industry Circulars
Guidance to help industry members understand and comply with applicable laws and regulations

Frequently Asked Questions
Listing of popular questions and answers relating to the tobacco industry

Page last reviewed: December 24, 2015
Page last updated: April 15, 2019
Maintained by: Regulations and Rulings Division