[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: 27CFR44.90]

[Page 871]
 
            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 D_Qualification Requirements for Export Warehouse Proprietors
 
Sec. 44.90  Restrictions relating to export warehouse premises.

    Export warehouse premises shall be used exclusively for the storage 
of tobacco products and cigarette papers and tubes, upon which the 
internal revenue tax has not been paid, for subsequent removal under 
this part: Provided, That smoking tobacco may also be stored in an 
export warehouse.

[T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, 
Dec. 1, 1986]