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Electronic Code of Federal Regulations

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e-CFR Data is current as of October 30, 2014

Title 27Chapter ISubchapter BPart 44


TITLE 27—Alcohol, Tobacco Products and Firearms

CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER B—TOBACCO

PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

rule

Subpart A—SCOPE OF REGULATIONS

§44.1
Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
§44.2
Forms prescribed.
§44.3
Delegations of the Administrator.
rule

Subpart B—DEFINITIONS

§44.11
Meaning of terms.
rule

Subpart Ba—SPECIAL (OCCUPATIONAL) TAXES

§44.31
Liability for special tax.
§44.32
Rate of special tax.
§44.33
Cross reference.
§§44.34-44.36
[Reserved]
rule

Subpart C—GENERAL

§44.61
Removals, withdrawals, and shipments authorized.
§44.61a
Deliveries to foreign-trade zones—export status.
§44.62
Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.
§44.63
Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.
§44.64
Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
§44.65
Liability for tax on tobacco products, and cigarette papers and tubes.
§44.66
Relief from liability for tax.
§44.67
Payment of tax.
§44.68
[Reserved]
§44.69
Assessment.
§44.70
Authority of appropriate TTB officers to enter premises.
§44.71
Interference with administration.

Variations From Requirements

§44.72
Alternate methods or procedures.
§44.73
Emergency variations from requirements.
rule

Subpart D—QUALIFICATION REQUIREMENTS FOR EXPORT WAREHOUSE PROPRIETORS

§44.81
Persons required to qualify.
§44.82
Application for permit.
§44.83
Corporate documents.
§44.84
Articles of partnership or association.
§44.85
Trade name certificate.
§44.86
Bond.
§44.87
Power of attorney.
§44.88
Description and diagram of premises.
§44.89
Separation of premises.
§44.90
[Reserved]
§44.91
Additional information.
§44.92
Investigation of applicant.
§44.93
Issuance of permit.
rule

Subpart E—CHANGES SUBSEQUENT TO ORIGINAL QUALIFICATION OF EXPORT WAREHOUSE PROPRIETORS

Changes in Name

§44.101
Change in individual name.
§44.102
Change in trade name.
§44.103
Change in corporate name.

Changes in Ownership and Control

§44.104
Fiduciary successor.
§44.105
Transfer of ownership.
§44.106
Change in officers or directors of a corporation.
§44.107
Change in stockholders of a corporation.

Changes in Location and Premises

§44.108
Change in location.
§44.109
Change in address.
§44.110
[Reserved]
§44.111
Change in export warehouse premises.
§44.112
Emergency premises.
rule

Subpart F—BONDS AND EXTENSIONS OF COVERAGE OF BONDS

§44.121
Corporate surety.
§44.122
Deposits of bonds, notes, or obligations in lieu of corporate surety.
§44.123
Amount of bond.
§44.124
Strengthening bond.
§44.125
Superseding bond.
§44.126
Extension of coverage of bond.
§44.127
Approval of bond and extension of coverage of bond.
§44.128
Termination of liability of surety under bond.
§44.129
Release of bonds, notes, and obligations.
rule

Subpart G—OPERATIONS BY EXPORT WAREHOUSE PROPRIETORS

§44.141
Sign.
§44.141a
Use of premises.
§44.142
Records.

Inventories

§44.143
General.
§44.144
Opening.
§44.145
Special.
§44.146
Closing.

Reports

§44.147
General.
§44.148
Opening.
§44.149
Monthly.
§44.150
Special.
§44.151
Closing.

Claims

§44.152
Claim for remission of tax liability.
§44.153
Claim for abatement of assessment.
§44.154
Claim for refund of tax.
rule

Subpart H—SUSPENSION AND DISCONTINUANCE OF OPERATIONS

§44.161
Discontinuance of operations.
§44.162
Suspension and revocation of permit.
rule

Subpart I—[RESERVED]

rule

Subpart J—REMOVAL OF SHIPMENTS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES BY MANUFACTURERS AND EXPORT WAREHOUSE PROPRIETORS

Packaging Requirements

§44.181
Packages.
§44.182
Lottery features.
§44.183
Indecent or immoral material.
§44.184
Mark.
§44.185
Label or notice.
§44.186
Tax classification for cigars.
§44.187
Shipping containers.

Consignment of Shipment

§44.188
General.
§44.189
Transfers between factories and export warehouses.
§44.190
Return of shipment to a manufacturer or customs warehouse proprietor.
§44.191
To officers of the armed forces for subsequent exportation.
§44.192
To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.
§44.193
To a Federal department or agency.
§44.194
To district director of customs for shipment to contiguous foreign countries.
§44.195
To Government vessels and aircraft for consumption as supplies.
§44.196
To district director of customs for consumption as supplies on commercial vessels and aircraft.
§44.196a
To a foreign-trade zone.
§44.197
For export by parcel post.

Notice of Removal of Shipment

§44.198
Preparation.
§44.199
Disposition.
§44.200
Transfers between factories and export warehouses.
§44.201
Return to manufacturer or customs warehouse proprietor.
§44.202
To officers of the armed forces for subsequent exportation.
§44.203
To noncontiguous foreign countries and possessions of the United States.
§44.204
To a Federal department or agency.
§44.205
To contiguous foreign countries.
§44.206
To Government vessels and aircraft for consumption as supplies.
§44.207
To commercial vessels and aircraft for consumption as supplies.
§44.207a
To a foreign-trade zone.
§44.208
For export by parcel post.

Miscellaneous Provisions

§44.209
Diversion of shipment to another consignee.
§44.210
Return of shipment to factory or export warehouse.
§44.211
[Reserved]
§44.212
Delay in lading at port of exportation.
§44.213
Destruction of tobacco products, and cigarette papers and tubes.
rule

Subpart K—DRAWBACK OF TAX

§44.221
Application of drawback of tax.
§44.222
Claim.
§44.223
Drawback bond.
§44.224
Inspection by an appropriate TTB officer.
§44.225
Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
§44.226
Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
§44.227
Customs procedure.
§44.228
Landing certificate.
§44.229
Collateral evidence as to landing.
§44.230
Proof of loss.
§44.231
Extension of time.
§44.232
Allowance of claim.
rule

Subpart L—WITHDRAWAL OF CIGARS FROM CUSTOMS WAREHOUSES

§44.241
Shipment restricted.
§44.242
Responsibility for tax on cigars.

Bonds

§44.243
Bond required.
§44.244
Amount of bond.
§44.245
Strengthening bond.
§44.246
Superseding bond.
§44.247
Termination of liability of surety under bond.

Packaging Requirements

§44.248
Packages.
§44.249
Lottery features.
§44.250
Indecent or immoral material.
§44.251
Mark.
§44.252
Label or notice.
§44.253
Tax classification for cigars.
§44.254
Shipping containers.

Consignment of Shipment

§44.255
Consignment of cigars.

Notice of Removal of Shipment

§44.256
Preparation.
§44.257
Disposition.
§44.258
To officers of the armed forces for subsequent exportation.
§44.259
To noncontiguous foreign countries and possessions of the United States.
§44.260
To a Federal department or agency.
§44.261
To contiguous foreign countries.
§44.262
To Government vessels and aircraft for consumption as supplies.
§44.263
To commercial vessels and aircraft for consumption as supplies.
§44.264
To export warehouses.
§44.264a
To a foreign-trade zone.
§44.265
For export by parcel post.

Return of Shipment

§44.266
Return of cigars from export warehouses.
§44.267
Return of cigars from other sources.


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