27 CFR § 41.190 - Persons required to qualify.

---
identifier: "/us/cfr/t27/s41.190"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 41.190 - Persons required to qualify."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "41.190"
section_name: "Persons required to qualify."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "41"
part_name: "IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306."
regulatory_source: "Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted."
cfr_part: "41"
---


# 41.190 Persons required to qualify.

Any person who engages in the business as an importer of tobacco products must qualify as an importer of tobacco products in accordance with this part. Any person eligible for an exemption described in § 41.50 is not engaged in the business as an importer of tobacco products. A person importing tobacco products for personal use, in such quantities as may be allowed by U.S. Customs and Border Protection without payment of tax, is not required to have an importer's permit.

[78 FR 38570, June 27, 2013, as amended by T.D. TTB-196, 89 FR 87947, Nov. 6, 2024]