27 CFR Part 44
PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
- PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter B—Tobacco
- Subpart A—Scope of Regulations
- § 44.1 Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
- § 44.2 Forms prescribed.
- § 44.3 Delegations of the Administrator.
- Subpart B—Definitions
- § 44.11 Meaning of terms.
- Subpart Ba—Special (Occupational) Taxes
- § 44.31 Liability for special tax.
- § 44.32 Rate of special tax.
- § 44.33 Cross reference.
- §§ 44.34-44.36 [Reserved]
- Subpart C—General
- § 44.61 Removals, withdrawals, and shipments authorized.
- § 44.61a Deliveries to foreign-trade zones—export status.
- § 44.62 Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.
- § 44.63 Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.
- § 44.64 Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
- § 44.65 Liability for tax on tobacco products, and cigarette papers and tubes.
- § 44.66 Relief from liability for tax.
- § 44.67 Payment of tax.
- § 44.68 [Reserved]
- § 44.69 Assessment.
- § 44.70 Authority of appropriate TTB officers to enter premises.
- § 44.71 Interference with administration.
- Variations From Requirements
- § 44.72 Alternate methods or procedures.
- § 44.73 Emergency variations from requirements.
- Subpart D—Qualification Requirements for Export Warehouse Proprietors
- § 44.81 Persons required to qualify.
- § 44.82 Application for permit.
- § 44.83 Corporate documents.
- § 44.84 Articles of partnership or association.
- § 44.85 Trade name certificate.
- § 44.86 Bond.
- § 44.87 Power of attorney.
- § 44.88 Description and diagram of premises.
- § 44.89 Separation of premises.
- § 44.90 [Reserved]
- § 44.91 Additional information.
- § 44.92 Investigation of applicant.
- § 44.93 Issuance of permit.
- Subpart E—Changes Subsequent to Original Qualification of Export Warehouse Proprietors
- Changes in Name
- § 44.101 Change in individual name.
- § 44.102 Change in trade name.
- § 44.103 Change in corporate name.
- Changes in Ownership and Control
- § 44.104 Fiduciary successor.
- § 44.105 Transfer of ownership.
- § 44.106 Change in officers or directors of a corporation.
- § 44.107 Change in stockholders of a corporation.
- Changes in Location and Premises
- § 44.108 Change in location.
- § 44.109 Change in address.
- § 44.110 [Reserved]
- § 44.111 Change in export warehouse premises.
- § 44.112 Emergency premises.
- Subpart F—Bonds and Extensions of Coverage of Bonds
- § 44.121 Corporate surety.
- § 44.122 Deposits of bonds, notes, or obligations in lieu of corporate surety.
- § 44.123 Amount of bond.
- § 44.124 Strengthening bond.
- § 44.125 Superseding bond.
- § 44.126 Extension of coverage of bond.
- § 44.127 Approval of bond and extension of coverage of bond.
- § 44.128 Termination of liability of surety under bond.
- § 44.129 Release of bonds, notes, and obligations.
- Subpart G—Operations by Export Warehouse Proprietors
- § 44.141 Sign.
- § 44.141a Use of premises.
- § 44.142 Records.
- Inventories
- § 44.143 General.
- § 44.144 Opening.
- § 44.145 Special.
- § 44.146 Closing.
- Reports
- § 44.147 General.
- § 44.148 Opening.
- § 44.149 Monthly.
- § 44.150 Special.
- § 44.151 Closing.
- Claims
- § 44.152 Claim for remission of tax liability.
- § 44.153 Claim for abatement of assessment.
- § 44.154 Claim for refund of tax.
- Subpart H—Suspension and Discontinuance of Operations
- § 44.161 Discontinuance of operations.
- § 44.162 Suspension and revocation of permit.
- Subpart I [Reserved]
- Subpart J—Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors
- Packaging Requirements
- § 44.181 Packages.
- § 44.182 Lottery features.
- § 44.183 Indecent or immoral material.
- § 44.184 Mark.
- § 44.185 Label or notice.
- § 44.186 Tax classification for cigars.
- § 44.187 Shipping containers.
- Consignment of Shipment
- § 44.188 General.
- § 44.189 Transfers between factories and export warehouses.
- § 44.190 Return of shipment to a manufacturer or customs warehouse proprietor.
- § 44.191 To officers of the armed forces for subsequent exportation.
- § 44.192 To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.
- § 44.193 To a Federal department or agency.
- § 44.194 To district director of customs for shipment to contiguous foreign countries.
- § 44.195 To Government vessels and aircraft for consumption as supplies.
- § 44.196 To district director of customs for consumption as supplies on commercial vessels and aircraft.
- § 44.196a To a foreign-trade zone.
- § 44.197 For export by parcel post.
- Notice of Removal of Shipment
- § 44.198 Preparation.
- § 44.199 Disposition.
- § 44.200 Transfers between factories and export warehouses.
- § 44.201 Return to manufacturer or customs warehouse proprietor.
- § 44.202 To officers of the armed forces for subsequent exportation.
- § 44.203 To noncontiguous foreign countries and possessions of the United States.
- § 44.204 To a Federal department or agency.
- § 44.205 To contiguous foreign countries.
- § 44.206 To Government vessels and aircraft for consumption as supplies.
- § 44.207 To commercial vessels and aircraft for consumption as supplies.
- § 44.207a To a foreign-trade zone.
- § 44.208 For export by parcel post.
- Miscellaneous Provisions
- § 44.209 Diversion of shipment to another consignee.
- § 44.210 Return of shipment to factory or export warehouse.
- § 44.211 [Reserved]
- § 44.212 Delay in lading at port of exportation.
- § 44.213 Destruction of tobacco products, and cigarette papers and tubes.
- Subpart K—Drawback of Tax
- § 44.221 Application of drawback of tax.
- § 44.222 Claim.
- § 44.223 Drawback bond.
- § 44.224 Inspection by an appropriate TTB officer.
- § 44.225 Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
- § 44.226 Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
- § 44.227 Customs procedure.
- § 44.228 Landing certificate.
- § 44.229 Collateral evidence as to landing.
- § 44.230 Proof of loss.
- § 44.231 Extension of time.
- § 44.232 Allowance of claim.
- Subpart L—Withdrawal of Cigars From Customs Warehouses
- § 44.241 Shipment restricted.
- § 44.242 Responsibility for tax on cigars.
- Bonds
- § 44.243 Bond required.
- § 44.244 Amount of bond.
- § 44.245 Strengthening bond.
- § 44.246 Superseding bond.
- § 44.247 Termination of liability of surety under bond.
- Packaging Requirements
- § 44.248 Packages.
- § 44.249 Lottery features.
- § 44.250 Indecent or immoral material.
- § 44.251 Mark.
- § 44.252 Label or notice.
- § 44.253 Tax classification for cigars.
- § 44.254 Shipping containers.
- Consignment of Shipment
- § 44.255 Consignment of cigars.
- Notice of Removal of Shipment
- § 44.256 Preparation.
- § 44.257 Disposition.
- § 44.258 To officers of the armed forces for subsequent exportation.
- § 44.259 To noncontiguous foreign countries and possessions of the United States.
- § 44.260 To a Federal department or agency.
- § 44.261 To contiguous foreign countries.
- § 44.262 To Government vessels and aircraft for consumption as supplies.
- § 44.263 To commercial vessels and aircraft for consumption as supplies.
- § 44.264 To export warehouses.
- § 44.264a To a foreign-trade zone.
- § 44.265 For export by parcel post.
- Return of Shipment
- § 44.266 Return of cigars from export warehouses.
- § 44.267 Return of cigars from other sources.
Feedback