[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: 27CFR44.72]

[Page 817-818]
 
            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. 44.72  Alternate methods or procedures.

    A manufacturer of tobacco products, an export warehouse proprietor, 
or a customs warehouse proprietor, on specific approval by the 
appropriate ATF officer 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 appropriate ATF officer 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 
the appropriate ATF officer. 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 appropriate ATF officer. 
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procedure may be withdrawn whenever in the judgment of the appropriate 
ATF officer the revenue is jeopardized or the effective administration 
of this part is hindered. The manufacturer or proprietor shall retain, 
as part of his

[[Page 818]]

records, any authorization of the appropriate ATF officer under this 
section.

[T.D. 6871, 31 FR 49, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975; T.D. ATF-480, 67 FR 30801, May 8, 2002]