27 C.F.R. § 44.196
Current through September 30, 2024
Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for consumption as supplies beyond the jurisdiction of the internal revenue laws of the United States, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the port at which the shipment is to be laden.
27 C.F.R. § 44.196
72 Stat. 1418, as amended; 26 U.S.C. 5704