26 U.S.C. §§ 4461-4462 - Harbor Maintenance Tax

Customs collects an ad valorem tax imposed for port use. All administrative and enforcement provisions of Customs laws and regulations shall apply to the tax of this subchapter as if such tax were a Customs duty.

26 U.S.C. §§ 4611-4682 - Environmental Taxes

Customs collects an excise tax on a number of imported petroleum products, chemical and "taxable substances", for example, if the Secretary of the Treasury determines, after consulting with Customs and EPA, that taxable chemicals constitute more than 50% of the weight.

26 U.S.C. §§ 5001-5010 - Tax on Distilled Spirits

Customs collects a tax imposed on distilled spirits, wines and beer. Customs assists in collecting the taxes and in certain regulatory functions. Customs collection of internal revenue taxes on imported distilled spirits, beer and wine are to be collected, accounted for, and deposited as internal revenue collections by the District Director of Customs. See 27 C.F.R. §§ 251.48 (1995). Customs also collects taxes on distilled spirits, beer and wine that must be paid by electronic fund transfer (EFT). Customs further assists in the enforcement of the tax laws through its inspection powers. The Customs officer shall not release distilled spirits until he inspects the spirits, with particular emphasis on losses in transit, and makes certain that various documentary requirements are complied with. See 27 C.F.R. §§ 251.171-251.175 (1995).

26 U.S.C. §§ 5701-5708 - Tax on Tobacco

Customs collects internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States. The taxes are to be collected, accounted for, and deposited as internal revenue collections by the District Director of Customs. See 27 C.F.R. §§ 275.62 (1995). Customs also collects internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the United States that must be paid by electronic fund transfer (EFT). See, 27 C.F.R. §§ 275.63 (1995). Customs inspects at the port of entry Puerto Rican tobacco products and cigarette papers and tubes, brought into the United States. See 27 C.F.R. §§ 275.101-141(1995).
Customs assists in the enforcement of the provisions allowing for the removal from a factory or an export warehouse of tobacco products, and cigarette papers and tubes, and for the removal of cigars from a Customs warehouse, without payment of tax, for direct exportation or for delivery for subsequent exportation. See 27 C.F.R. §§ 290.61 (1995).
Customs also assists the Internal Revenue Service in establishing an allowance of drawback of tax paid on tobacco and cigarette papers and tubes, when shipped from the United States. See 27 C.F.R. §§ 290.227 (1995). Customs assists by inspecting the contents before lading onto the carrier and filling out various forms documenting the inspection. (26 U.S.C. §§ 5706).

26 U.S.C. §§ 5801-5802 - Importation of Firearms

Customs assists the Bureau of Alcohol, Tobacco and Firearms in that Agency's overall regulation of the importation of certain firearms into the United States. Customs officers are authorized to take "appropriate action" to assure compliance with 27 C.F.R. Part 47 (1995), and with 27 C.F.R. §§ 178-179, as those sections concern the importation or attempted importation of articles on the U.S. Munitions Import List. The assistance rendered by Customs to the Bureau of Alcohol, Tobacco and Firearms generally involves the inspection of required documentation prior to the release of certain imported firearms from Customs custody. See 27 C.F.R. §§ 47.56 (1995).
Additionally, any vessel, vehicle or aircraft used to transport, carry, convey or conceal any firearm with respect to which there has been a violation of any provision of 26 U.S.C. Chapter 53 (or any regulations issued pursuant to that Chapter) shall be subject to seizure and forfeiture under the Customs laws. See 27 C.F.R. §§ 179.182 (1995).

26 U.S.C. §§ 7327 - Forfeitures

The provisions of law applicable to the remission or mitigation by the Secretary of forfeiture under the Customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.