[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: 27CFR44.72]

[Page 794-795]
 
            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. 44.72  Alternate methods or procedures.

    A manufacturer of tobacco products, an export warehouse proprietor, 
or a

[[Page 795]]

customs warehouse proprietor, on specific approval by the Director as 
provided in this section, may use an alternate method or procedure in 
lieu of a method or procedure specifically prescribed in this part. The 
Director may approve an alternate method or procedure, subject to stated 
conditions, when he finds that--
    (a) Good cause has been shown for the use of the alternate method or 
procedure.
    (b) The alternate method or procedure is within the purpose of, and 
consistent with the effect intended by, the specifically prescribed 
method or procedure, and affords equivalent security to the revenue, and
    (c) The alternate method or procedure will not be contrary to any 
provision of law, and will not result in an increase in cost to the 
Government or hinder the effective administration of this part. No 
alternate method or procedure relating to the giving of any bond or to 
the assessment, payment, or collection of tax, shall be authorized under 
this section. Where a manufacturer or proprietor desires to employ an 
alternate method or procedure, he shall submit a written application to 
do so, in triplicate, to the regional director (compliance) for 
transmittal to the Director. The application shall specifically describe 
the proposed alternate method or procedure, and shall set forth the 
reasons therefor. Alternate methods or procedures shall not be employed 
until the application has been approved by the Director. The 
manufacturer or proprietor shall, during the period of authorization of 
an alternate method or procedure, comply with the terms of the approved 
application. Authorization for any alternate method or procedure may be 
withdrawn whenever in the judgment of the Director the revenue is 
jeopardized or the effective administration of this part is hindered. 
The manufacturer or proprietor shall retain, as part of his records, any 
authorization of the Director under this section.

[T.D. 6871, 31 FR 49, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975]