[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: 27CFR46.203]

[Page 971-972]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 46_MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND 
CIGARETTE PAPERS AND TUBES--Table of Contents
 
  Subpart I_Floor Stocks Tax on Cigarettes Held for Sale on January 1, 
                       2000 and on January 1, 2002
 
Sec. 46.203  How to identify cigarettes with export markings.

    Each package (the container in which cigarettes are put up by the 
manufacturer and delivered to the consumer) of cigarettes will have:
    (a) A mark or a label with the words ``Tax-exempt. For use outside 
U.S.'' or ``U.S. Tax Exempt. For use outside U.S.''; or

[[Page 972]]

    (b) A stamp, sticker, or notice, required by a foreign country or 
possession of the United States, which identifies such country or 
possession.