§ 44.194. To district director of customs for shipment to contiguous foreign countries.

91 words·~1 min read·/us/cfr/t27/s§ 44.194·

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Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for export to a contiguous foreign country, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the border or other port of exit. (72 Stat. 1418, as amended; 26 U.S.C. 5704) \[T.D. 6961, 33 FR 9492, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986\]

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U.S. Code

Exemption from tax
§ 5704

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72 Stat. 1418
T.D. 6961

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§ 44.194

To district director of customs for shipment to contiguous foreign countries.

U.S.C.§ 5704

Stat.72 Stat. 1418

Treas. Dec.T.D. 6961

Cites 3Cited by 0 across 0 sources