CSMS Message: 09-000155

Title:Implementation of the Alcohol and Tobacco Tax and Trade Bureau Tax Rate Increase
Date:2009-04-01
To:abi,acep
Links:previous, next

On March 31, 2009 the Alcohol and Tobacco Tax and Trade Bureau (TTB) published a temporary rule in the Federal Register amending its regulations to implement the Children's Health Insurance Program Reauthorization Act of 2009 (the Act). The Act was enacted on February 4, 2009. Section 701 of the Act increases the rate of Federal excise tax on tobacco products and cigarette papers and tubes removed from the factory or from internal revenue bond or U.S. Customs and Border Protection (CBP) custody on or after April 1, 2009.

The Act increases the rates of Federal excise tax on all tobacco products and cigarette papers and cigarette tubes imported into or manufactured in the United States. Starting April 1, 2009, the excise tax on all such products removed from a manufacturer's premises subject to tax, or released from CBP custody subject to tax, will be taxed at the new rates.

The increase in the Federal excise tax has been programmed into the Automated Commercial System (ACS).

Additional information on the Act and specific rate increases can be found on the TTB website at:
http://www.ttb.gov/tobacco/index.shtml

If you have any questions, please contact Ms. Virginia McPherson, Office of International Trade, at (202) 863-6563.