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Tobacco Laws, Regulations, and Guidance

Email Get Email Updates(link is external)

For easy access, you can read Chapter 2, of Title 27, Code of Federal Regulations(link is external) 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(link is external)

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(link is external) - Manufacture of tobacco products and cigarette papers and tubes

Part 41(link is external) - Importation of tobacco products and cigarette papers and tubes

Part 44(link is external) - Exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax

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

Part 46(link is external) - 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

CONTACT US

Questions?  If you have questions regarding permits, applications, bonds, or claims, you may contact the National Revenue Center at ttbtobacco@ttb.gov or at 877-882-3277.  For general inquiries contact Tobacco Section, Intelligence Division at 202-453-2273.  See our tobacco contacts page for more information.

Last reviewed: December 24, 2015
Last updated: September 21, 2021
Maintained by: Regulations and Rulings Division