27 C.F.R. § 44.190
Current through September 30, 2024
Where tobacco products, and cigarette papers and tubes are returned by an export warehouse proprietor to a manufacturer or where cigars are so returned to a customs warehouse proprietor, such articles shall be consigned to the manufacturer or customs warehouse proprietor to whom the shipment is to be returned.
27 C.F.R. § 44.190
72 Stat. 1418, as amended; 26 U.S.C. 5704