[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR44.224]

[Page 888-889]
 
            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--Table of Contents
 
                        Subpart K_Drawback of Tax
 
Sec. 44.224  Inspection by an appropriate ATF officer.

    (a) Examination. An appropriate ATF officer will examine the tobacco 
products, and cigarette papers and tubes listed on ATF Form 5620.7. Such 
officer will verify the accuracy of the schedule of such articles on ATF 
Form 5620.7.
    (b) Label or notice. If the tax on such articles has been paid by 
return, the appropriate ATF officer must be satisfied that the articles 
have in fact been taxpaid and each package bears the label or notice 
required by Sec. 44.222.
    (c) Shipping containers. The appropriate officer will supervise the 
packing of such articles in shipping containers. Each container must be 
numbered and have affixed to it the notice:

    Drawback of tax claimed on contents.
    Sale, consumption, or use in U.S. prohibited.

    (d) Disposition of ATF Form 5620.7. After the appropriate ATF 
officer completes the report of inspection on ATF

[[Page 889]]

Form 5620.7, such officer will return two copies to the claimant and 
send a copy to the ATF office listed on the form.
    (e) Release. After executing the report of inspection on ATF Form 
5620.7, the appropriate ATF office will release the shipment to the 
claimant for delivery to the port of exportation.

[T.D. ATF-480, 67 FR 30803, May 8, 2002]