[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.62]

[Page 814-815]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, 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a factory or an export warehouse and cigars may be withdrawn from a 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

[[Page 815]]

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 appropriate ATF officer. 
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 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; T.D. ATF-480, 67 FR 30801, May 8, 2002]