27 C.F.R. § 40.454 Removal for export purposes.
Title 27 - Alcohol, Tobacco Products and Firearms
The removal of cigarette papers and tubes, without payment of tax, for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States, shall be in accordance with the provisions of part 44 of this chapter. (72 Stat. 1418; 26 U.S.C. 5704) Permanent Discontinuance of Business
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Manufacture of Cigarette Papers and Tubes
Operations By Manufacturers
§ 40.454 Removal for export purposes.

