27 C.F.R. PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER B--TOBACCO
PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
Subpart A--SCOPE OF REGULATIONS
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| Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
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| Delegations of the Administrator.
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Subpart B--DEFINITIONS
Subpart BA--SPECIAL (OCCUPATIONAL) TAXES
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| Liability for special tax.
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| Employer identification number.
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| Issuance, distribution, and examination of special tax stamps.
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| Changes in special tax stamps.
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Subpart C--GENERAL
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| Removals, withdrawals, and shipments authorized.
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| Deliveries to foreign-trade zones--export status.
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| Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.
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| Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.
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| Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
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| Liability for tax on tobacco products, and cigarette papers and tubes.
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| Relief from liability for tax.
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| Authority of appropriate TTB officers to enter premises.
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| Interference with administration.
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| Alternate methods or procedures.
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| Emergency variations from requirements.
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Subpart D--QUALIFICATION REQUIREMENTS FOR EXPORT WAREHOUSE PROPRIETORS
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| Persons required to qualify.
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| Articles of partnership or association.
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| Description and diagram of premises.
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| Restrictions relating to export warehouse premises.
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| Investigation of applicant.
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Subpart E--CHANGES SUBSEQUENT TO ORIGINAL QUALIFICATION OF EXPORT WAREHOUSE PROPRIETORS
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| Change in individual name.
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| Change in corporate name.
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| Change in officers or directors of a corporation.
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| Change in stockholders of a corporation.
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| Change in export warehouse premises.
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Subpart F--BONDS AND EXTENSIONS OF COVERAGE OF BONDS
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| Deposits of bonds, notes, or obligations in lieu of corporate surety.
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| Extension of coverage of bond.
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| Approval of bond and extension of coverage of bond.
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| Termination of liability of surety under bond.
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| Release of bonds, notes, and obligations.
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Subpart G--OPERATIONS BY EXPORT WAREHOUSE PROPRIETORS
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| Claim for remission of tax liability.
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| Claim for abatement of assessment.
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Subpart H--SUSPENSION AND DISCONTINUANCE OF OPERATIONS
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| Discontinuance of operations.
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| Suspension and revocation of permit.
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Subpart I--[RESERVED]
Subpart J--REMOVAL OF SHIPMENTS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES BY MANUFACTURERS AND EXPORT WAREHOUSE PROPRIETORS
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| Indecent or immoral material.
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| Tax classification for cigars.
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| Transfers between factories and export warehouses.
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| Return of shipment to a manufacturer or customs warehouse proprietor.
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| To officers of the armed forces for subsequent exportation.
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| To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.
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| To a Federal department or agency.
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| To district director of customs for shipment to contiguous foreign countries.
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| To Government vessels and aircraft for consumption as supplies.
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| To district director of customs for consumption as supplies on commercial vessels and aircraft.
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| For export by parcel post.
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| Transfers between factories and export warehouses.
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| Return to manufacturer or customs warehouse proprietor.
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| To officers of the armed forces for subsequent exportation.
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| To noncontiguous foreign countries and possessions of the United States.
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| To a Federal department or agency.
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| To contiguous foreign countries.
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| To Government vessels and aircraft for consumption as supplies.
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| To commercial vessels and aircraft for consumption as supplies.
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| For export by parcel post.
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| Diversion of shipment to another consignee.
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| Return of shipment to factory or export warehouse.
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| Delay in lading at port of exportation.
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| Destruction of tobacco products, and cigarette papers and tubes.
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Subpart K--DRAWBACK OF TAX
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| Application of drawback of tax.
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| Inspection by an appropriate TTB officer.
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| Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
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| Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
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| Collateral evidence as to landing.
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Subpart L--WITHDRAWAL OF CIGARS FROM CUSTOMS WAREHOUSES
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| Responsibility for tax on cigars.
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| Termination of liability of surety under bond.
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| Indecent or immoral material.
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| Tax classification for cigars.
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| To officers of the armed forces for subsequent exportation.
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| To noncontiguous foreign countries and possessions of the United States.
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| To a Federal department or agency.
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| To contiguous foreign countries.
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| To Government vessels and aircraft for consumption as supplies.
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| To commercial vessels and aircraft for consumption as supplies.
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| For export by parcel post.
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| Return of cigars from export warehouses.
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| Return of cigars from other sources.
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