TOBACCO, SNUFF, CIGARS, AND CIGARETTES SEC. 2114 . CROSS REFERENCES. (a) IMPORTED CIGARS AND CIGARETTES.- For stamps in case of imported cigars and cigarettes, see subsections (b) and (c) of section 2130. (b) GENERAL STAMP PROVISIONS. - For general provisions relating to stamps, see subchapter A of chapter 28. SUBCHAPTER D-IMPORTATION AND EXPORTATION Part I-Importation SEC. 2130. PACKING AND STAMPING. (a) ToBAcco AND SNUTFT.-A ll manufactured tobacco and snuff im- ported from foreign countries shall have the same stamps respectively affixed as in the case of like kinds of tobacco and snuff manufactured in the United States. Such stamps shall be affixed and canceled on all such articles so imported by the owner or importer thereof, while they are in the custody of the proper custom-house officers, and such articles shall not pass out of the custody of said officers until the stamps have been affixed and canceled. Such tobacco and snuff shall be put up in packages, as prescribed by law for like articles manufactured in the United States before the stamps are affixed; and the owner or importer shall be liable to all the penal provisions prescribed for manufacturers of tobacco and snuff manufactured in the United States. Whenever it is necessary to take any such articles, so imported, to any place for the purpose of repacking, affixing, and canceling such stamps, other than the public stores of the United States, the collector of cus- toms of the port where they are entered shall designate a bonded ware- house to which they shall be taken, under the control of such customs officer as he may direct. (b) CIGARs. -All cigars imported from foreign countries shall have the same stamps affixed as prescribed by law for cigars manufactured in the United States. The stamps shall be affixed and canceled by the owner or importer of the cigars while they are in the custody of the proper custom-house officers, and the cigars shall not pass out of the custody of such officers until the stamps have been so affixed and can- celed, but shall be put up in boxes containing quantities as prescribed in this chapter for cigars manufactured in the United States, before the stamps are affixed. And the owner or importer of such cigars shall be liable to all the penal provisions of this title prescribed for manu- facturers of cigars manufactured in the United States. Whenever it is necessary to take any cigars so imported to any place other than the public stores of the United States, for the purpose of affixing and can- celing such stamps, the collector of customs of the port where such cigars are entered shall designate a bonded warehouse to which they shall be taken, under the control of such customs officer as such collector may direct. (c) CIGARETTEs. -A ll cigarettes imported from a foreign country shall be packed, stamped, and the stamps canceled in a like manner as in the case of cigarettes manufactured in the United States, in addi- tion to the import stamp indicating inspection of the customhouse before they are withdrawn therefrom. (d) SCRAPS, CUTTINGS, AND CLIPPINGS OF TOBACCO.-Scraps, cut- tings, and clippings of tobacco imported from any foreign country may, after the proper customs duty has been paid thereon, be with- drawn in bulk without the payment of the internal revenue tax, and transferred as material directly to the factory of a manufacturer of tobacco or snuff, or of a cigar manufacturer, under such restrictions 98907--39-Pr. I -16 233
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