27 C.F.R. § 46.203 How to identify cigarettes with export markings.
Title 27 - Alcohol, Tobacco Products and Firearms
Each package (the container in which cigarettes are put up by the manufacturer and delivered to the consumer) of cigarettes will have: (a) A mark or a label with the words “Tax-exempt. For use outside U.S.” or “U.S. Tax Exempt. For use outside U.S.”; or (b) A stamp, sticker, or notice, required by a foreign country or possession of the United States, which identifies such country or possession.
Title 27: Alcohol, Tobacco and Firearms
PART 46—MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart I—Floor Stocks Tax on Cigarettes Held for Sale on January 1, 2000 and on January 1, 2002
Inventories
§ 46.203 How to identify cigarettes with export markings.
