CFR›Title 27›Chapter I›Part 44›Subpart A ContainsSections 44.1–44.3CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart A—Scope of Regulations Sections 44.1 § 44.1 Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.2 § 44.2 Forms prescribed. 44.3 § 44.3 Delegations of the Administrator. Next B Subpart B—Definitions