Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13

The IRC at 26 U.S.C. 5723(b) requires certain marks and notices be placed on packages of tobacco products and cigarette papers and tubes before removal. Under this authority, the TTB regulations require that packages of domestically manufactured or imported tobacco products bear certain marks to identify the product, its excise tax class, and the quantity or weight of the product, depending on the basis of the tax. The TTB regulations also require certain notices on packages of such articles intended for export or use of the United States. Tobacco products and cigarette papers and tubes for export or use of the United States are removed without payment of tax (or are exported after tax payment with benefit of drawback of the taxes paid), and the required notices on such packages (or shipping containers, under some circumstances) are intended to ensure the product is readily identifiable in order to prevent diversion of the products into the domestic market.

The latest form for Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13 expires 2021-02-28 and can be found here.