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Code · CFR · Title 27 — Alcohol, Tobacco Products and Firearms · Part 44 · § 44.1

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

88 words·~1 min read·/us/cfr/t27/s§ 44.1·

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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. \[T.D. 6871, 31 FR 48, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986\]
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  • T.D. 6871
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§ 44.1
Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
Treas. Dec.T.D. 6871
Cites 1Cited by 0 across 0 sources
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