27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.

Regulations last checked for updates: Oct 18, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Oct 16, 2024

View all text of Subpart A [§ 44.1 - § 44.3]

§ 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.

This part contains the regulations relating to the exportation (including supplies for vessels and aircraft) of tobacco products and cigarette papers and tubes, without payment of tax; the qualification of, and operations by, export warehouse proprietors; and the allowance of drawback of tax paid on tobacco products, and cigarette papers and tubes exported.

[T.D. 6871, 31 FR 48, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

authority: 26 U.S.C. 448,5701,5711,5721,5731,5741,5751,5754,6061,6065,6151,6402,6404,6806,7011,7212,7342,7606,7805; 31 U.S.C. 9301,9303,9304,9306

source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.

cite as: 27 CFR 44.1