[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]