[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.73]

[Page 924]
 
            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 
 
                            Subpart C_General
 
Sec. 44.73  Emergency variations from requirements.

    The appropriate ATF officer may approve methods of operation other 
than as specified in this part, where he finds that an emergency exists 
and the proposed variations from the specified requirements are 
necessary, and the proposed variations--
    (a) Will afford the security and protection to the revenue intended 
by the prescribed specifications,
    (b) Will not hinder the effective administration of this part, and
    (c) Will not be contrary to any provision of law. Variations from 
requirements granted under this section are conditioned on compliance 
with the procedures, conditions, and limitations set forth in the 
approval of the application. Failure to comply in good faith with such 
procedures, conditions, and limitations shall automatically terminate 
the authority for such variations and the manufacturer, export warehouse 
proprietor, or customs warehouse proprietor, thereupon shall fully 
comply with the prescribed requirements of regulations from which the 
variations were authorized. Authority for any variations 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withdrawn whenever in the judgment of the appropriate ATF officer the 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 by the continuation of such variation. Where a manufacturer or 
proprietor desires to employ such variation, he shall submit a written 
application to the appropriate ATF officer. The application shall 
describe the proposed variations and set forth the reasons therefor. 
Variations shall not be employed until the application has been 
approved. The manufacturer or proprietor shall retain, as part of his 
records, any authorization of the appropriate ATF officer under this 
section.

[T.D. 6871, 31 FR 50, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975; T.D. ATF-480, 67 FR 30801, May 8, 2002]

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