Article | Inventory method |
Small cigarettes | Count the number of cigarettes. |
Large cigarettes 6 1/2' or less in length | Count the number of large cigarettes. |
Large cigarettes more than 6 1/2' in length | Keep a separate count for each size of large cigarette. Count each 2 3/4', or fraction thereof, as one small cigarette. |
Small Cigars | Count the number of small cigars. |
Snuff | Count the number of packages at each weight, noting the weight in pounds and ounces. Convert the ounces to pounds. |
Chewing tobacco | Count the number of packages at each weight, noting the weight in pounds and ounces. Convert the ounces to pounds. |
Pipe tobacco | Count the number of packages at each weight, noting the weight in pounds and ounces. Convert the ounces to pounds. |
Roll-your-own tobacco | Count the number of packages at each weight, noting the weight in pounds and ounces. Convert the ounces to pounds. |
Cigarette papers 6 1/2' or less in length | Count the number of cigarette papers, divide by 50, and round up if there is any remainder. |
Cigarette papers more than 6 1/2' in length | Count the number for each size of cigarette paper. Count each 2 3/4', or fraction thereof, as new cigarette paper. Divide adjusted total by 50 and round up if there is any remainder. |
Cigarette tubes 6 1/2' or less in length | Count the number of cigarette tubes, divide by 50, and round up if there is any remainder. |
Cigarette tubes more than 6 1/2' in length | Count the number for each size of cigarette tube. Count each 2 3/4', or fraction thereof, as one cigarette tube. Divide adjusted total by 50 and round up if there is any remainder. |
27 C.F.R. § 46.201