27 C.F.R. § 44.196a
Current through September 30, 2024
Where tobacco products, and cigarette papers and tubes are removed from a factory or an export warehouse for delivery to a foreign-trade zone, under zone restricted status for the purpose of exportation or storage, the manufacturer or export warehouse proprietor shall consign the shipment to the Zone Operator in care of the customs officer in charge of the zone.
27 C.F.R. § 44.196a
48 Stat. 999, as amended, 72 Stat. 1418, as amended; 19 U.S.C. 81c , 26 U.S.C. 5704