For regulations under 26 U.S.C. 7653 , see 27 CFR part 28 relating to exportation of liquors; and 27 CFR part 44, relating to exportation of cigars, cigarettes, and cigarette papers and tubes.
27 C.F.R. §70.462
68A Stat. 908, as amended; (26 U.S.C. 7653 )