2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
	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 Director.
	44.11	Meaning of terms.
	44.31	Liability for special tax.
	44.32	Rate of special tax.
	44.33	Special tax returns.
	44.34	Employer identification number.
	44.35	Issuance, distribution, and examination of special tax stamps.
	44.36	Changes in special tax stamps.
	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.
	44.69	Assessment.
	44.70	Authority of appropriate ATF officers to enter premises.
	44.71	Interference with administration.
	44.72	Alternate methods or procedures.
	44.73	Emergency variations from requirements.
	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	Restrictions relating to export warehouse premises.
	44.91	Additional information.
	44.92	Investigation of applicant.
	44.93	Issuance of permit.
	44.101	Change in individual name.
	44.102	Change in trade name.
	44.103	Change in corporate name.
	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.
	44.108	Change in location.
	44.109	Change in address.
	44.111	Change in export warehouse premises.
	44.112	Emergency premises.
	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.
	44.141	Sign.
	44.142	Records.
	44.143	General.
	44.144	Opening.
	44.145	Special.
	44.146	Closing.
	44.147	General.
	44.148	Opening.
	44.149	Monthly.
	44.150	Special.
	44.151	Closing.
	44.152	Claim for remission of tax liability.
	44.153	Claim for abatement of assessment.
	44.154	Claim for refund of tax.
	44.161	Discontinuance of operations.
	44.162	Suspension and revocation of permit.
	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.
	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.
	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.
	44.209	Diversion of shipment to another consignee.
	44.210	Return of shipment to factory or export warehouse.
	44.212	Delay in lading at port of exportation.
	44.213	Destruction of tobacco products, and cigarette papers and tubes.
	44.221	Application of drawback of tax.
	44.222	Claim.
	44.223	Drawback bond.
	44.224	Inspection by an appropriate ATF 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.
	44.241	Shipment restricted.
	44.242	Responsibility for tax on cigars.
	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.
	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.
	44.255	Consignment of cigars.
	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.
	44.266	Return of cigars from export warehouses.
	44.267	Return of cigars from other sources.