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Title 27

Displaying title 27, up to date as of 7/09/2026. Title 27 was last amended 7/06/2026.
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  1. Title 27 —Alcohol, Tobacco Products and Firearms
  2. Chapter I —Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  3. Subchapter B —Tobacco
  4. Part 44 —Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or with Drawback of Tax
  5. Subpart L   View Full Text
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eCFR Content

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Title 27Alcohol, Tobacco Products and FirearmsPart / Section
Chapter IAlcohol and Tobacco Tax and Trade Bureau, Department of the Treasury1 – 399
Subchapter BTobacco40 – 46
Part 44Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or with Drawback of Tax44.1 – 44.267
Subpart LWithdrawal of Cigars From Customs Warehouses44.241 – 44.267
§ 44.241Shipment restricted.
§ 44.242Responsibility for tax on cigars.
Bonds44.243 – 44.247
§ 44.243Bond required.
§ 44.244Amount of bond.
§ 44.245Strengthening bond.
§ 44.246Superseding bond.
§ 44.247Termination of liability of surety under bond.
Packaging Requirements44.248 – 44.254
§ 44.248Packages.
§ 44.249Lottery features.
§ 44.250Indecent or immoral material.
§ 44.251Mark.
§ 44.252Label or notice.
§ 44.253Tax classification for cigars.
§ 44.254Shipping containers.
Consignment of Shipment44.255
§ 44.255Consignment of cigars.
Notice of Removal of Shipment44.256 – 44.265
§ 44.256Preparation.
§ 44.257Disposition.
§ 44.258To officers of the armed forces for subsequent exportation.
§ 44.259To noncontiguous foreign countries and possessions of the United States.
§ 44.260To a Federal department or agency.
§ 44.261To contiguous foreign countries.
§ 44.262To Government vessels and aircraft for consumption as supplies.
§ 44.263To commercial vessels and aircraft for consumption as supplies.
§ 44.264To export warehouses.
§ 44.264aTo a foreign-trade zone.
§ 44.265For export by parcel post.
Return of Shipment44.266 – 44.267
§ 44.266Return of cigars from export warehouses.
§ 44.267Return of cigars from other sources.
eCFR Content