27 C.F.R. § 44.194

Current through September 30, 2024

Section 44.194 - To district director of customs for shipment to contiguous foreign countries

Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for export to a contiguous foreign country, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the border or other port of exit.

27 C.F.R. § 44.194

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

T.D. 6961, 33 FR 9492, 6/28/1968. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-232, 51 FR 28089, 8/5/1986; T.D. ATF-243, 51 FR 43194, 12/1/1986