To prepay, in Puerto Rico, the internal revenue tax imposed by 26 U.S.C. § 7652(a) on tobacco products and cigarette papers and tubes of Puerto Rican manufacture to be shipped to the United States, the shipper must file, or cause to be filed, a tax return, TTB F 5000.25, with full remittance of the tax which will become due on those products.

(Approved by the Office of Management and Budget under control number 1513-0090)[T.D. ATF-444, 73 FR 16756, Mar. 31, 2008]