Title 27

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 Authority:26 U.S.C. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306. Source:Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001. Editorial Note:Nomenclature changes to part 44 appear by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001, and T.D. ATF-480, 67 FR 30801-30803, May 8, 2002.

27:2.0.1.1.3.1SUBPART A
Subpart A - Scope of Regulations
27:2.0.1.1.3.1.105.1SECTION 44.1
   44.1 Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
27:2.0.1.1.3.1.105.2SECTION 44.2
   44.2 Forms prescribed.
27:2.0.1.1.3.1.105.3SECTION 44.3
   44.3 Delegations of the Administrator.
27:2.0.1.1.3.2SUBPART B
Subpart B - Definitions
27:2.0.1.1.3.2.105.1SECTION 44.11
   44.11 Meaning of terms.
27:2.0.1.1.3.3SUBPART Ba
Subpart Ba - Special (Occupational) Taxes
27:2.0.1.1.3.3.105.1SECTION 44.31
   44.31 Liability for special tax.
27:2.0.1.1.3.3.105.2SECTION 44.32
   44.32 Rate of special tax.
27:2.0.1.1.3.3.105.3SECTION 44.33
   44.33 Cross reference.
27:2.0.1.1.3.3.105.4SECTION 44.34-44.36
   44.34-44.36 [Reserved]
27:2.0.1.1.3.4SUBPART C
Subpart C - General
27:2.0.1.1.3.4.105SUBJGRP 105
   Variations From Requirements
27:2.0.1.1.3.4.105.1SECTION 44.61
   44.61 Removals, withdrawals, and shipments authorized.
27:2.0.1.1.3.4.105.2SECTION 44.61a
   44.61a Deliveries to foreign-trade zones - export status.
27:2.0.1.1.3.4.105.3SECTION 44.62
   44.62 Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.
27:2.0.1.1.3.4.105.4SECTION 44.63
   44.63 Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.
27:2.0.1.1.3.4.105.5SECTION 44.64
   44.64 Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
27:2.0.1.1.3.4.105.6SECTION 44.65
   44.65 Liability for tax on tobacco products, and cigarette papers and tubes.
27:2.0.1.1.3.4.105.7SECTION 44.66
   44.66 Relief from liability for tax.
27:2.0.1.1.3.4.105.8SECTION 44.67
   44.67 Payment of tax.
27:2.0.1.1.3.4.105.9SECTION 44.68
   44.68 [Reserved]
27:2.0.1.1.3.4.105.10SECTION 44.69
   44.69 Assessment.
27:2.0.1.1.3.4.105.11SECTION 44.70
   44.70 Authority of appropriate TTB officers to enter premises.
27:2.0.1.1.3.4.105.12SECTION 44.71
   44.71 Interference with administration.
27:2.0.1.1.3.4.105.13SECTION 44.72
   44.72 Alternate methods or procedures.
27:2.0.1.1.3.4.105.14SECTION 44.73
   44.73 Emergency variations from requirements.
27:2.0.1.1.3.5SUBPART D
Subpart D - Qualification Requirements for Export Warehouse Proprietors
27:2.0.1.1.3.5.106.1SECTION 44.81
   44.81 Persons required to qualify.
27:2.0.1.1.3.5.106.2SECTION 44.82
   44.82 Application for permit.
27:2.0.1.1.3.5.106.3SECTION 44.83
   44.83 Corporate documents.
27:2.0.1.1.3.5.106.4SECTION 44.84
   44.84 Articles of partnership or association.
27:2.0.1.1.3.5.106.5SECTION 44.85
   44.85 Trade name certificate.
27:2.0.1.1.3.5.106.6SECTION 44.86
   44.86 Bond.
27:2.0.1.1.3.5.106.7SECTION 44.87
   44.87 Power of attorney.
27:2.0.1.1.3.5.106.8SECTION 44.88
   44.88 Description and diagram of premises.
27:2.0.1.1.3.5.106.9SECTION 44.89
   44.89 Separation of premises.
27:2.0.1.1.3.5.106.10SECTION 44.90
   44.90 [Reserved]
27:2.0.1.1.3.5.106.11SECTION 44.91
   44.91 Additional information.
27:2.0.1.1.3.5.106.12SECTION 44.92
   44.92 Investigation of applicant.
27:2.0.1.1.3.5.106.13SECTION 44.93
   44.93 Issuance of permit.
27:2.0.1.1.3.6SUBPART E
Subpart E - Changes Subsequent to Original Qualification of Export Warehouse Proprietors
27:2.0.1.1.3.6.106SUBJGRP 106
   Changes in Name
27:2.0.1.1.3.6.106.1SECTION 44.101
   44.101 Change in individual name.
27:2.0.1.1.3.6.106.2SECTION 44.102
   44.102 Change in trade name.
27:2.0.1.1.3.6.106.3SECTION 44.103
   44.103 Change in corporate name.
27:2.0.1.1.3.6.107SUBJGRP 107
   Changes in Ownership and Control
27:2.0.1.1.3.6.107.4SECTION 44.104
   44.104 Fiduciary successor.
27:2.0.1.1.3.6.107.5SECTION 44.105
   44.105 Transfer of ownership.
27:2.0.1.1.3.6.107.6SECTION 44.106
   44.106 Change in officers or directors of a corporation.
27:2.0.1.1.3.6.107.7SECTION 44.107
   44.107 Change in stockholders of a corporation.
27:2.0.1.1.3.6.108SUBJGRP 108
   Changes in Location and Premises
27:2.0.1.1.3.6.108.8SECTION 44.108
   44.108 Change in location.
27:2.0.1.1.3.6.108.9SECTION 44.109
   44.109 Change in address.
27:2.0.1.1.3.6.108.10SECTION 44.110
   44.110 [Reserved]
27:2.0.1.1.3.6.108.11SECTION 44.111
   44.111 Change in export warehouse premises.
27:2.0.1.1.3.6.108.12SECTION 44.112
   44.112 Emergency premises.
27:2.0.1.1.3.7SUBPART F
Subpart F - Bonds and Extensions of Coverage of Bonds
27:2.0.1.1.3.7.109.1SECTION 44.121
   44.121 Corporate surety.
27:2.0.1.1.3.7.109.2SECTION 44.122
   44.122 Deposits of bonds, notes, or obligations in lieu of corporate surety.
27:2.0.1.1.3.7.109.3SECTION 44.123
   44.123 Amount of bond.
27:2.0.1.1.3.7.109.4SECTION 44.124
   44.124 Strengthening bond.
27:2.0.1.1.3.7.109.5SECTION 44.125
   44.125 Superseding bond.
27:2.0.1.1.3.7.109.6SECTION 44.126
   44.126 Extension of coverage of bond.
27:2.0.1.1.3.7.109.7SECTION 44.127
   44.127 Approval of bond and extension of coverage of bond.
27:2.0.1.1.3.7.109.8SECTION 44.128
   44.128 Termination of liability of surety under bond.
27:2.0.1.1.3.7.109.9SECTION 44.129
   44.129 Release of bonds, notes, and obligations.
27:2.0.1.1.3.8SUBPART G
Subpart G - Operations by Export Warehouse Proprietors
27:2.0.1.1.3.8.109SUBJGRP 109
   Inventories
27:2.0.1.1.3.8.109.1SECTION 44.141
   44.141 Sign.
27:2.0.1.1.3.8.109.2SECTION 44.141a
   44.141a Use of premises.
27:2.0.1.1.3.8.109.3SECTION 44.142
   44.142 Records.
27:2.0.1.1.3.8.109.4SECTION 44.143
   44.143 General.
27:2.0.1.1.3.8.109.5SECTION 44.144
   44.144 Opening.
27:2.0.1.1.3.8.109.6SECTION 44.145
   44.145 Special.
27:2.0.1.1.3.8.109.7SECTION 44.146
   44.146 Closing.
27:2.0.1.1.3.8.110SUBJGRP 110
   Reports
27:2.0.1.1.3.8.110.8SECTION 44.147
   44.147 General.
27:2.0.1.1.3.8.110.9SECTION 44.148
   44.148 Opening.
27:2.0.1.1.3.8.110.10SECTION 44.149
   44.149 Monthly.
27:2.0.1.1.3.8.110.11SECTION 44.150
   44.150 Special.
27:2.0.1.1.3.8.110.12SECTION 44.151
   44.151 Closing.
27:2.0.1.1.3.8.111SUBJGRP 111
   Claims
27:2.0.1.1.3.8.111.13SECTION 44.152
   44.152 Claim for remission of tax liability.
27:2.0.1.1.3.8.111.14SECTION 44.153
   44.153 Claim for abatement of assessment.
27:2.0.1.1.3.8.111.15SECTION 44.154
   44.154 Claim for refund of tax.
27:2.0.1.1.3.9SUBPART H
Subpart H - Suspension and Discontinuance of Operations
27:2.0.1.1.3.9.112.1SECTION 44.161
   44.161 Discontinuance of operations.
27:2.0.1.1.3.9.112.2SECTION 44.162
   44.162 Suspension and revocation of permit.
27:2.0.1.1.3.10SUBPART I
Subpart I [Reserved]
27:2.0.1.1.3.11SUBPART J
Subpart J - Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors
27:2.0.1.1.3.11.112SUBJGRP 112
   Packaging Requirements
27:2.0.1.1.3.11.112.1SECTION 44.181
   44.181 Packages.
27:2.0.1.1.3.11.112.2SECTION 44.182
   44.182 Lottery features.
27:2.0.1.1.3.11.112.3SECTION 44.183
   44.183 Indecent or immoral material.
27:2.0.1.1.3.11.112.4SECTION 44.184
   44.184 Mark.
27:2.0.1.1.3.11.112.5SECTION 44.185
   44.185 Label or notice.
27:2.0.1.1.3.11.112.6SECTION 44.186
   44.186 Tax classification for cigars.
27:2.0.1.1.3.11.112.7SECTION 44.187
   44.187 Shipping containers.
27:2.0.1.1.3.11.113SUBJGRP 113
   Consignment of Shipment
27:2.0.1.1.3.11.113.8SECTION 44.188
   44.188 General.
27:2.0.1.1.3.11.113.9SECTION 44.189
   44.189 Transfers between factories and export warehouses.
27:2.0.1.1.3.11.113.10SECTION 44.190
   44.190 Return of shipment to a manufacturer or customs warehouse proprietor.
27:2.0.1.1.3.11.113.11SECTION 44.191
   44.191 To officers of the armed forces for subsequent exportation.
27:2.0.1.1.3.11.113.12SECTION 44.192
   44.192 To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.
27:2.0.1.1.3.11.113.13SECTION 44.193
   44.193 To a Federal department or agency.
27:2.0.1.1.3.11.113.14SECTION 44.194
   44.194 To district director of customs for shipment to contiguous foreign countries.
27:2.0.1.1.3.11.113.15SECTION 44.195
   44.195 To Government vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.11.113.16SECTION 44.196
   44.196 To district director of customs for consumption as supplies on commercial vessels and aircraft.
27:2.0.1.1.3.11.113.17SECTION 44.196a
   44.196a To a foreign-trade zone.
27:2.0.1.1.3.11.113.18SECTION 44.197
   44.197 For export by parcel post.
27:2.0.1.1.3.11.114SUBJGRP 114
   Notice of Removal of Shipment
27:2.0.1.1.3.11.114.19SECTION 44.198
   44.198 Preparation.
27:2.0.1.1.3.11.114.20SECTION 44.199
   44.199 Disposition.
27:2.0.1.1.3.11.114.21SECTION 44.200
   44.200 Transfers between factories and export warehouses.
27:2.0.1.1.3.11.114.22SECTION 44.201
   44.201 Return to manufacturer or customs warehouse proprietor.
27:2.0.1.1.3.11.114.23SECTION 44.202
   44.202 To officers of the armed forces for subsequent exportation.
27:2.0.1.1.3.11.114.24SECTION 44.203
   44.203 To noncontiguous foreign countries and possessions of the United States.
27:2.0.1.1.3.11.114.25SECTION 44.204
   44.204 To a Federal department or agency.
27:2.0.1.1.3.11.114.26SECTION 44.205
   44.205 To contiguous foreign countries.
27:2.0.1.1.3.11.114.27SECTION 44.206
   44.206 To Government vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.11.114.28SECTION 44.207
   44.207 To commercial vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.11.114.29SECTION 44.207a
   44.207a To a foreign-trade zone.
27:2.0.1.1.3.11.114.30SECTION 44.208
   44.208 For export by parcel post.
27:2.0.1.1.3.11.115SUBJGRP 115
   Miscellaneous Provisions
27:2.0.1.1.3.11.115.31SECTION 44.209
   44.209 Diversion of shipment to another consignee.
27:2.0.1.1.3.11.115.32SECTION 44.210
   44.210 Return of shipment to factory or export warehouse.
27:2.0.1.1.3.11.115.33SECTION 44.211
   44.211 [Reserved]
27:2.0.1.1.3.11.115.34SECTION 44.212
   44.212 Delay in lading at port of exportation.
27:2.0.1.1.3.11.115.35SECTION 44.213
   44.213 Destruction of tobacco products, and cigarette papers and tubes.
27:2.0.1.1.3.12SUBPART K
Subpart K - Drawback of Tax
27:2.0.1.1.3.12.116.1SECTION 44.221
   44.221 Application of drawback of tax.
27:2.0.1.1.3.12.116.2SECTION 44.222
   44.222 Claim.
27:2.0.1.1.3.12.116.3SECTION 44.223
   44.223 Drawback bond.
27:2.0.1.1.3.12.116.4SECTION 44.224
   44.224 Inspection by an appropriate TTB officer.
27:2.0.1.1.3.12.116.5SECTION 44.225
   44.225 Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
27:2.0.1.1.3.12.116.6SECTION 44.226
   44.226 Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
27:2.0.1.1.3.12.116.7SECTION 44.227
   44.227 Customs procedure.
27:2.0.1.1.3.12.116.8SECTION 44.228
   44.228 Landing certificate.
27:2.0.1.1.3.12.116.9SECTION 44.229
   44.229 Collateral evidence as to landing.
27:2.0.1.1.3.12.116.10SECTION 44.230
   44.230 Proof of loss.
27:2.0.1.1.3.12.116.11SECTION 44.231
   44.231 Extension of time.
27:2.0.1.1.3.12.116.12SECTION 44.232
   44.232 Allowance of claim.
27:2.0.1.1.3.13SUBPART L
Subpart L - Withdrawal of Cigars From Customs Warehouses
27:2.0.1.1.3.13.116SUBJGRP 116
   Bonds
27:2.0.1.1.3.13.116.1SECTION 44.241
   44.241 Shipment restricted.
27:2.0.1.1.3.13.116.2SECTION 44.242
   44.242 Responsibility for tax on cigars.
27:2.0.1.1.3.13.116.3SECTION 44.243
   44.243 Bond required.
27:2.0.1.1.3.13.116.4SECTION 44.244
   44.244 Amount of bond.
27:2.0.1.1.3.13.116.5SECTION 44.245
   44.245 Strengthening bond.
27:2.0.1.1.3.13.116.6SECTION 44.246
   44.246 Superseding bond.
27:2.0.1.1.3.13.116.7SECTION 44.247
   44.247 Termination of liability of surety under bond.
27:2.0.1.1.3.13.117SUBJGRP 117
   Packaging Requirements
27:2.0.1.1.3.13.117.8SECTION 44.248
   44.248 Packages.
27:2.0.1.1.3.13.117.9SECTION 44.249
   44.249 Lottery features.
27:2.0.1.1.3.13.117.10SECTION 44.250
   44.250 Indecent or immoral material.
27:2.0.1.1.3.13.117.11SECTION 44.251
   44.251 Mark.
27:2.0.1.1.3.13.117.12SECTION 44.252
   44.252 Label or notice.
27:2.0.1.1.3.13.117.13SECTION 44.253
   44.253 Tax classification for cigars.
27:2.0.1.1.3.13.117.14SECTION 44.254
   44.254 Shipping containers.
27:2.0.1.1.3.13.118SUBJGRP 118
   Consignment of Shipment
27:2.0.1.1.3.13.118.15SECTION 44.255
   44.255 Consignment of cigars.
27:2.0.1.1.3.13.119SUBJGRP 119
   Notice of Removal of Shipment
27:2.0.1.1.3.13.119.16SECTION 44.256
   44.256 Preparation.
27:2.0.1.1.3.13.119.17SECTION 44.257
   44.257 Disposition.
27:2.0.1.1.3.13.119.18SECTION 44.258
   44.258 To officers of the armed forces for subsequent exportation.
27:2.0.1.1.3.13.119.19SECTION 44.259
   44.259 To noncontiguous foreign countries and possessions of the United States.
27:2.0.1.1.3.13.119.20SECTION 44.260
   44.260 To a Federal department or agency.
27:2.0.1.1.3.13.119.21SECTION 44.261
   44.261 To contiguous foreign countries.
27:2.0.1.1.3.13.119.22SECTION 44.262
   44.262 To Government vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.13.119.23SECTION 44.263
   44.263 To commercial vessels and aircraft for consumption as supplies.
27:2.0.1.1.3.13.119.24SECTION 44.264
   44.264 To export warehouses.
27:2.0.1.1.3.13.119.25SECTION 44.264a
   44.264a To a foreign-trade zone.
27:2.0.1.1.3.13.119.26SECTION 44.265
   44.265 For export by parcel post.
27:2.0.1.1.3.13.120SUBJGRP 120
   Return of Shipment
27:2.0.1.1.3.13.120.27SECTION 44.266
   44.266 Return of cigars from export warehouses.
27:2.0.1.1.3.13.120.28SECTION 44.267
   44.267 Return of cigars from other sources.