27 CFR § 41.204 - Records and reports in general.

---
identifier: "/us/cfr/t27/s41.204"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 41.204 - Records and reports in general."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "41.204"
section_name: "Records and reports in general."
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"
---


# 41.204 Records and reports in general.

Every importer of tobacco products or cigarette papers or tubes must keep records and, when required by this part, submit reports of all tobacco products released from customs custody under the importer's TTB permit, including information on the release from customs custody, the receipt, and the disposition.

(Approved by the Office of Management and Budget under control numbers 1513-0064 and 1513-0106)

[81 FR 94210, Dec. 22, 2016]