§ 44.196. To district director of customs for consumption as supplies on commercial vessels and aircraft.
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/us/cfr/t27/s§ 44.196·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for consumption as supplies beyond the jurisdiction of the internal revenue laws of the United States, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the port at which the shipment is to be laden. (72 Stat. 1418, as amended; 26 U.S.C. 5704) \[T.D. 6961, 33 FR 9493, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986\]
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U.S. Code
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- 72 Stat. 1418
- T.D. 6961
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§ 44.196
To district director of customs for consumption as supplies on commercial vessels and aircraft.
Stat.72 Stat. 1418
Treas. Dec.T.D. 6961
Cites 3Cited by 0 across 0 sources