[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.62]

[Page 792-793]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX--Table of Contents
 
                           Subpart C--General
 
Sec. 44.62  Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.

    Tobacco products, and cigarette papers and tubes may be removed from 
a factory or an export warehouse and cigars may be withdrawn from a 
customs warehouse, without payment of tax, for delivery to vessels and 
aircraft, as supplies, for consumption beyond the jurisdiction of the 
internal revenue laws of the United States, subject to the applicable 
provisions of this part. Deliveries may be made to vessels actually 
engaged in foreign, intercoastal, or noncontiguous territory trade 
(i.e., vessels operating on a regular schedule in trade or actually 
transporting passengers and/or cargo (a) between a port in the United 
States and a foreign port; (b) between the Atlantic and Pacific ports of 
the United States; or (c) between a port on the mainland of the United 
States and a port in Alaska, Hawaii, Puerto Rico, the Virgin Islands, or 
a possession of the United States; between a port in Alaska and a port 
in Hawaii; or between a port in Alaska or Hawaii and a port in Puerto 
Rico, the Virgin Islands, or a possession of the United States); to 
vessels clearing through customs for a port beyond the jurisdiction of 
the internal revenue laws of the United States; to vessels of war or 
other governmental activity; or to vessels of the United States 
documented to engage in the fishing business (including the whaling 
business), and foreign fishing (including whaling) vessels of 5 net tons 
or over. Such deliveries to vessels shall be subject to lading under 
customs supervision as provided in Secs. 44.207 and 44.263. As a 
condition to the lading of the tobacco products, and cigarette papers 
and tubes, the customs authorities at the port of lading may, if they 
deem it necessary in order to protect the revenue, require assurances, 
satisfactory to them, from the master of the receiving vessel that the 
quantities to be laden are reasonable, considering the number of persons 
to be carried, the vessel's itinerary, the duration of its intended 
voyage, etc., and that such articles are to be used exclusively as 
supplies on the voyage. For this purpose, the customs authorities may 
require the master of the receiving vessel to submit for customs 
approval, prior to lading, customs documentation for permission to lade 
the articles. Where the customs authorities allow only a portion of a 
shipment to be laden, the remainder of the shipment shall be returned to 
the bonded premises of the manufacturer, export warehouse proprietor, or 
customs warehouse proprietor making the shipment, or otherwise disposed 
of as approved by the regional director (compliance) for the region from 
which the articles were shipped. Deliveries may be made to aircraft 
clearing through customs en route to a place or places beyond the 
jurisdiction of the internal revenue laws of the United States, and to 
aircraft operating on a regular schedule between U.S. customs areas as 
defined in the Air Commerce Regulations (19 CFR part 122). Deliveries 
may not be made to a vessel or aircraft stationed in the United States

[[Page 793]]

for an indefinite period and where its schedule does not include 
operations outside such jurisdiction.

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

[T.D. 6871, 31 FR 48, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71925, Dec. 22, 
1999]