; remove The terms removal or remove mean— (A) the removal of marijuana products from the premises of a producer, or from internal revenue bond under section 5904, as the Secretary shall by regulation prescribe, (B) release of such products from customs custody, or (C) smuggling or other unlawful importation of such products into the United States. (11) Retailer The term retailer means a person who sells marijuana products to consumers. 5903. Liability and method of payment (a) Liability for tax (1) Original liability The producer or importer of any marijuana product shall be liable for the taxes imposed thereon by section 5901. (2) Transfer of liability (A) In general When marijuana products are transferred, without payment of tax, pursuant to section 5904, the liability for tax shall be transferred in accordance with the provisions of this paragraph. (B) Transfer between producer and export warehouse proprietor In the case of marijuana products which are transferred between the bonded premises of producers and export warehouse proprietors, the transferee shall become liable for the tax upon receipt by the transferee of such articles, and the transferor shall thereupon be relieved of their liability for such tax. (C) Transfer from customs custody to producer In the case of marijuana products which are released in bond from customs custody for transfer to the bonded premises of a producer, the transferee shall become liable for the tax on such articles upon release from customs custody, and the importer shall thereupon be relieved of their liability for such tax. (D) Returned to bond All provisions of this chapter applicable to marijuana products in bond shall be applicable to such articles returned to bond upon withdrawal from the market or returned to bond after previous removal for a tax-exempt purpose. (b) Method of payment of tax (1) In general (A) Determination and payment of tax The taxes imposed by section 5901 shall be determined at the time of removal of the marijuana products. Such taxes shall be paid