27 CFR 44.190 - Return of shipment to a manufacturer or customs warehouse proprietor.

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 J [§ 44.181 - § 44.213]

§ 44.190 - Return of shipment to a manufacturer or customs warehouse proprietor.

Where tobacco products, and cigarette papers and tubes are returned by an export warehouse proprietor to a manufacturer or where cigars are so returned to a customs warehouse proprietor, such articles shall be consigned to the manufacturer or customs warehouse proprietor to whom the shipment is to be returned.

(72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6871, 31 FR 52, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28088, 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 44.190