Statutes, codes, and regulations
Code of Federal Regulations
Title 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMSChapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURYSubchapter B - TOBACCOPart 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCOSubpart H - OPERATIONS BY MANUFACTURERS OF TOBACCO PRODUCTS
EXEMPTION FROM TAXES ON TOBACCO PRODUCTS
Section 40.233 - Transfer in bond

27 C.F.R. § 40.233

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Current through May 31, 2024
Section 40.233 - Transfer in bond

A manufacturer of tobacco products may transfer tobacco products in bond, to the factory of any manufacturer of tobacco products. The transfer of tobacco products in bond to the premises of an export warehouse proprietor shall be in accordance with the provisions of part 44 of this chapter. However, tobacco products are eligible for transfer in bond to a manufacturer of tobacco products or to an export warehouse only if they bear the required marks, labels, and notices.

27 C.F.R. § 40.233

72 Stat. 1418, as amended; 26 U.S.C. 5704

T.D. 6871, 31 FR 37, 1/4/1966. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-232, 51 FR 28082, 8/5/1986; T.D. ATF-243, 51 FR 43194, 12/1/1986; T.D. ATF-421, 64 FR 71924, 12/22/1999; 78 FR 38567, 6/27/2013

Effective Date Note: At 78 FR 38567, June 27, 2013, § 40.233 was amended by revising the last sentence, effective Aug. 26, 2013 through Aug. 26, 2016.