27 C.F.R. § 40.235

Current through May 31, 2024
Section 40.235 - Removal for export purposes

The removal of tobacco products in bond, for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States, shall be in accordance with the provisions of part 44 of this chapter.

27 C.F.R. § 40.235

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