[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.1]

[Page 857-859]
 
            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 A_Scope of Regulations
 
Sec. 44.1  Exportation of tobacco products, and cigarette papers and 
tubes, without payment of tax, or with drawback of tax.




                     Subpart A_Scope of Regulations

Sec.
44.1 Exportation of tobacco products, and cigarette papers and tubes, 
          without payment of tax, or with drawback of tax.
44.2 Forms prescribed.
44.3 Delegations of the Director.

                          Subpart B_Definitions

44.11 Meaning of terms.

                 Subpart Ba_Special (Occupational) Taxes

44.31 Liability for special tax.
44.32 Rate of special tax.
44.33 Special tax returns.
44.34 Employer identification number.
44.35 Issuance, distribution, and examination of special tax stamps.
44.36 Changes in special tax stamps.

                            Subpart C_General

44.61 Removals, withdrawals, and shipments authorized.
44.61a Deliveries to foreign-trade zones--export status.
44.62 Restrictions on deliveries of tobacco products, and cigarette 
          papers and tubes to vessels and aircraft, as supplies.
44.63 Restrictions on disposal of tobacco products, and cigarette papers 
          and tubes on vessels and aircraft.
44.64 Responsibility for delivery or exportation of tobacco products, 
          and cigarette papers and tubes.
44.65 Liability for tax on tobacco products, and cigarette papers and 
          tubes.
44.66 Relief from liability for tax.
44.67 Payment of tax.
44.68 [Reserved]
44.69 Assessment.
44.70 Authority of appropriate ATF officers to enter premises.
44.71 Interference with administration.

                      Variations From Requirements

44.72 Alternate methods or procedures.
44.73 Emergency variations from requirements.

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  Subpart D_Qualification Requirements for Export Warehouse Proprietors

44.81 Persons required to qualify.
44.82 Application for permit.
44.83 Corporate documents.
44.84 Articles of partnership or association.
44.85 Trade name certificate.
44.86 Bond.
44.87 Power of attorney.
44.88 Description and diagram of premises.
44.89 Separation of premises.
44.90 Restrictions relating to export warehouse premises.
44.91 Additional information.
44.92 Investigation of applicant.
44.93 Issuance of permit.

    Subpart E_Changes Subsequent to Original Qualification of Export 
                          Warehouse Proprietors

                             Changes in Name

44.101 Change in individual name.
44.102 Change in trade name.
44.103 Change in corporate name.

                    Changes in Ownership and Control

44.104 Fiduciary successor.
44.105 Transfer of ownership.
44.106 Change in officers or directors of a corporation.
44.107 Change in stockholders of a corporation.

                    Changes in Location and Premises

44.108 Change in location.
44.109 Change in address.
44.110 [Reserved]
44.111 Change in export warehouse premises.
44.112 Emergency premises.

           Subpart F_Bonds and Extensions of Coverage of Bonds

44.121 Corporate surety.
44.122 Deposits of bonds, notes, or obligations in lieu of corporate 
          surety.
44.123 Amount of bond.
44.124 Strengthening bond.
44.125 Superseding bond.
44.126 Extension of coverage of bond.
44.127 Approval of bond and extension of coverage of bond.
44.128 Termination of liability of surety under bond.
44.129 Release of bonds, notes, and obligations.

          Subpart G_Operations by Export Warehouse Proprietors

44.141 Sign.
44.142 Records.

                               Inventories

44.143 General.
44.144 Opening.
44.145 Special.
44.146 Closing.

                                 Reports

44.147 General.
44.148 Opening.
44.149 Monthly.
44.150 Special.
44.151 Closing.

                                 Claims

44.152 Claim for remission of tax liability.
44.153 Claim for abatement of assessment.
44.154 Claim for refund of tax.

          Subpart H_Suspension and Discontinuance of Operations

44.161 Discontinuance of operations.
44.162 Suspension and revocation of permit.

Subpart I [Reserved]

Subpart J_Removal of Shipments of Tobacco Products and Cigarette Papers 
       and Tubes by Manufacturers and Export Warehouse Proprietors

                         Packaging Requirements

44.181 Packages.
44.182 Lottery features.
44.183 Indecent or immoral material.
44.184 Mark.
44.185 Label or notice.
44.186 Tax classification for cigars.
44.187 Shipping containers.

                         Consignment of Shipment

44.188 General.
44.189 Transfers between factories and export warehouses.
44.190 Return of shipment to a manufacturer or customs warehouse 
          proprietor.
44.191 To officers of the armed forces for subsequent exportation.
44.192 To vessels and aircraft for shipment to noncontiguous foreign 
          countries and possessions of the United States.
44.193 To a Federal department or agency.
44.194 To district director of customs for shipment to contiguous 
          foreign countries.
44.195 To Government vessels and aircraft for consumption as supplies.
44.196 To district director of customs for consumption as supplies on 
          commercial vessels and aircraft.
44.196a To a foreign-trade zone.
44.197 For export by parcel post.

                      Notice of Removal of Shipment

44.198 Preparation.

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44.199 Disposition.
44.200 Transfers between factories and export warehouses.
44.201 Return to manufacturer or customs warehouse proprietor.
44.202 To officers of the armed forces for subsequent exportation.
44.203 To noncontiguous foreign countries and possessions of the United 
          States.
44.204 To a Federal department or agency.
44.205 To contiguous foreign countries.
44.206 To Government vessels and aircraft for consumption as supplies.
44.207 To commercial vessels and aircraft for consumption as supplies.
44.207a To a foreign-trade zone.
44.208 For export by parcel post.

                        Miscellaneous Provisions

44.209 Diversion of shipment to another consignee.
44.210 Return of shipment to factory or export warehouse.
44.211 [Reserved]
44.212 Delay in lading at port of exportation.
44.213 Destruction of tobacco products, and cigarette papers and tubes.

                        Subpart K_Drawback of Tax

44.221 Application of drawback of tax.
44.222 Claim.
44.223 Drawback bond.
44.224 Inspection by an appropriate ATF officer.
44.225 Delivery of tobacco products, or cigarette papers or tubes for 
          export other than by parcel post.
44.226 Delivery of tobacco products, and cigarette papers and tubes for 
          export by parcel post.
44.227 Customs procedure.
44.228 Landing certificate.
44.229 Collateral evidence as to landing.
44.230 Proof of loss.
44.231 Extension of time.
44.232 Allowance of claim.

         Subpart L_Withdrawal of Cigars From Customs Warehouses

44.241 Shipment restricted.
44.242 Responsibility for tax on cigars.

                                  Bonds

44.243 Bond required.
44.244 Amount of bond.
44.245 Strengthening bond.
44.246 Superseding bond.
44.247 Termination of liability of surety under bond.

                         Packaging Requirements

44.248 Packages.
44.249 Lottery features.
44.250 Indecent or immoral material.
44.251 Mark.
44.252 Label or notice.
44.253 Tax classification for cigars.
44.254 Shipping containers.

                         Consignment of Shipment

44.255 Consignment of cigars.

                      Notice of Removal of Shipment

44.256 Preparation.
44.257 Disposition.
44.258 To officers of the armed forces for subsequent exportation.
44.259 To noncontiguous foreign countries and possessions of the United 
          States.
44.260 To a Federal department or agency.
44.261 To contiguous foreign countries.
44.262 To Government vessels and aircraft for consumption as supplies.
44.263 To commercial vessels and aircraft for consumption as supplies.
44.264 To export warehouses.
44.264a To a foreign-trade zone.
44.265 For export by parcel post.

                           Return of Shipment

44.266 Return of cigars from export warehouses.
44.267 Return of cigars from other sources.

    Source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-5713, 
5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 6404, 6806, 
7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    Editorial Note: Nomenclature changes to part 44 appear by T.D. ATF-
464, 66 FR 43480, Aug. 20, 2001, and by T.D. ATF-480, 67 FR 30801-30803, 
May 8, 2002.



    This part contains the regulations relating to the exportation 
(including supplies for vessels and aircraft) of tobacco products and 
cigarette papers and tubes, without payment of tax; the qualification 
of, and operations by, export warehouse proprietors; and the allowance 
of drawback of tax paid on tobacco products, and cigarette papers and 
tubes exported.

[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 28087, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]

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