(NAR) VOL. 9 NO.1/ JANUARY - MARCH 1998
"Sec. 8.2.For Imported Cigars and Cigarettes. — The excise tax on imported cigars and cigarettes shall be paid by the importer to the Customs Collector prior to the release of such goods from customs custody.SECTION 3. Repealing Clause. — All regulations, rulings, orders or portions thereof which are inconsistent with the provisions of these regulations are hereby revoked and/or modified accordingly.
The release of imported cigars and cigarettes from customs custody shall not be allowed without the presentation to the Collector of Customs of the original copy of the appropriate Permit to Import duly issued by the Revenue District Officer having jurisdiction over the importer's principal place of business prior to importation and the verification by the authorized customs officer of actual affixture of the internal revenue stamps to each and every pack of cigars and cigarettes as prescribed under Section 6 of these regulations."