Home/CFR/Title 27/Part 44
FEDERAL · 27 CFR

Part 44 — Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or with Drawback of Tax

148 sections · Title 27: Alcohol, Tobacco Products and Firearms

§ 44.1Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.
§ 44.2Forms prescribed.
§ 44.3Delegations of the Administrator.
§ 44.11Meaning of terms.
§ 44.31Liability for special tax.
§ 44.32Rate of special tax.
§ 44.33Cross reference.
§ 44.34-44.36§§ 44.34-44.36 [Reserved]
§ 44.61Removals, withdrawals, and shipments authorized.
§ 44.61aDeliveries to foreign-trade zones—export status.
§ 44.62Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.
§ 44.63Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.
§ 44.64Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
§ 44.65Liability for tax on tobacco products, and cigarette papers and tubes.
§ 44.66Relief from liability for tax.
§ 44.67Payment of tax.
§ 44.68§ 44.68 [Reserved]
§ 44.69Assessment.
§ 44.70Authority of appropriate TTB officers to enter premises.
§ 44.71Interference with administration.
§ 44.72Alternate methods or procedures.
§ 44.73Emergency variations from requirements.
§ 44.81Persons required to qualify.
§ 44.82Application for permit.
§ 44.83Corporate documents.
§ 44.84Articles of partnership or association.
§ 44.85Trade name certificate.
§ 44.86Bond.
§ 44.87Power of attorney.
§ 44.88Description and diagram of premises.
§ 44.89Separation of premises.
§ 44.90§ 44.90 [Reserved]
§ 44.91Additional information.
§ 44.92Investigation of applicant.
§ 44.93Issuance of permit.
§ 44.101Change in individual name.
§ 44.102Change in trade name.
§ 44.103Change in corporate name.
§ 44.104Fiduciary successor.
§ 44.105Transfer of ownership.
§ 44.106Change in officers or directors of a corporation.
§ 44.107Change in stockholders of a corporation.
§ 44.108Change in location.
§ 44.109Change in address.
§ 44.110§ 44.110 [Reserved]
§ 44.111Change in export warehouse premises.
§ 44.112Emergency premises.
§ 44.121Corporate surety.
§ 44.122Deposits of bonds, notes, or obligations in lieu of corporate surety.
§ 44.123Amount of bond.
§ 44.124Strengthening bond.
§ 44.125Superseding bond.
§ 44.126Extension of coverage of bond.
§ 44.127Approval of bond and extension of coverage of bond.
§ 44.128Termination of liability of surety under bond.
§ 44.129Release of bonds, notes, and obligations.
§ 44.141Sign.
§ 44.141aUse of premises.
§ 44.142Records.
§ 44.143General.
§ 44.144Opening.
§ 44.145Special.
§ 44.146Closing.
§ 44.147General.
§ 44.148Opening.
§ 44.149Monthly.
§ 44.150Special.
§ 44.151Closing.
§ 44.152Claim for remission of tax liability.
§ 44.153Claim for abatement of assessment.
§ 44.154Claim for refund of tax.
§ 44.161Discontinuance of operations.
§ 44.162Suspension and revocation of permit.
§ 44.181Packages.
§ 44.182Lottery features.
§ 44.183Indecent or immoral material.
§ 44.184Mark.
§ 44.185Label or notice.
§ 44.186Tax classification for cigars.
§ 44.187Shipping containers.
§ 44.188General.
§ 44.189Transfers between factories and export warehouses.
§ 44.190Return of shipment to a manufacturer or customs warehouse proprietor.
§ 44.191To officers of the armed forces for subsequent exportation.
§ 44.192To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.
§ 44.193To a Federal department or agency.
§ 44.194To district director of customs for shipment to contiguous foreign countries.
§ 44.195To Government vessels and aircraft for consumption as supplies.
§ 44.196To district director of customs for consumption as supplies on commercial vessels and aircraft.
§ 44.196aTo a foreign-trade zone.
§ 44.197For export by parcel post.
§ 44.198Preparation.
§ 44.199Disposition.
§ 44.200Transfers between factories and export warehouses.
§ 44.201Return to manufacturer or customs warehouse proprietor.
§ 44.202To officers of the armed forces for subsequent exportation.
§ 44.203To noncontiguous foreign countries and possessions of the United States.
§ 44.204To a Federal department or agency.
§ 44.205To contiguous foreign countries.
§ 44.206To Government vessels and aircraft for consumption as supplies.
§ 44.207To commercial vessels and aircraft for consumption as supplies.
§ 44.207aTo a foreign-trade zone.
§ 44.208For export by parcel post.
§ 44.209Diversion of shipment to another consignee.
§ 44.210Return of shipment to factory or export warehouse.
§ 44.211§ 44.211 [Reserved]
§ 44.212Delay in lading at port of exportation.
§ 44.213Destruction of tobacco products, and cigarette papers and tubes.
§ 44.221Application of drawback of tax.
§ 44.222Claim.
§ 44.223Drawback bond.
§ 44.224Inspection by an appropriate TTB officer.
§ 44.225Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
§ 44.226Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
§ 44.227Customs procedure.
§ 44.228Landing certificate.
§ 44.229Collateral evidence as to landing.
§ 44.230Proof of loss.
§ 44.231Extension of time.
§ 44.232Allowance of claim.
§ 44.241Shipment restricted.
§ 44.242Responsibility for tax on cigars.
§ 44.243Bond required.
§ 44.244Amount of bond.
§ 44.245Strengthening bond.
§ 44.246Superseding bond.
§ 44.247Termination of liability of surety under bond.
§ 44.248Packages.
§ 44.249Lottery features.
§ 44.250Indecent or immoral material.
§ 44.251Mark.
§ 44.252Label or notice.
§ 44.253Tax classification for cigars.
§ 44.254Shipping containers.
§ 44.255Consignment of cigars.
§ 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.
§ 44.266Return of cigars from export warehouses.
§ 44.267Return of cigars from other sources.