[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: 27CFR44.266]

[Page 896]
 
            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 L_Withdrawal of Cigars From Customs Warehouses
 
Sec. 44.266  Return of cigars from export warehouses.

    Where cigars are returned to a customs warehouse from an export 
warehouse, the officer in charge of the customs warehouse shall execute 
the certificate of receipt on each of the copies of the related Form 
5200.14 received from the export warehouse proprietor, after checking 
the containers to determine whether all the cigars described on the 
notice have been received. Thereafter, both copies of the Form 5200.14 
shall be turned over to the proprietor of the customs warehouse who 
shall return one copy to the export warehouse proprietor for disposition 
as provided in Sec. 44.201. The customs warehouse proprietor shall 
retain the other copy of the notice of removal, as a part of his 
records, for 3 years following the close of the calendar year in which 
the shipment was received. Such copy shall be made available for 
inspection by any appropriate ATF officer upon his request.

[T.D. ATF-48, 44 FR 55856, Sept. 28, 1979, as amended by T.D. ATF-421, 
64 FR 71926, Dec. 22, 1999]