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

The Internal Revenue Code (IRC) at 26 U.S.C. 5723(b) requires packages of tobacco products (cigars, cigarettes, smokeless tobacco (snuff and chewing tobacco), pipe tobacco, and roll-your-own tobacco) and cigarette paper and tubes to bear the marks and notices required by regulation. Under that authority, the TTB regulations in 27 CFR parts 40, 41, 44, and 45 require packages or, in certain cases, containers, of domestic and imported tobacco products and cigarette papers and tubes to bear certain marks identifying the product, its producer, place of production, excise tax class, and its quantity or weight, depending on the basis of the tax. The TTB regulations also require certain tax-exemption notices to appear on packages or shipping containers of tobacco products and cigarette papers or tubes intended for export or for use of the United States as such articles may be removed without tax payment or with benefit of tax drawback. The required marks are necessary to protect the revenue as they identify tobacco-related articles, their tax class, and the responsible taxpayer. In addition, the required notices on tax-exempt articles help prevent or identify their diversion into the taxable domestic market.

The latest form for Marks and Notices on Packages of Tobacco Products, TTB REC 5210/13 expires 2027-06-30 and can be found here.