[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: 27CFR44.197]

[Page 882]
 
            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 J_Removal of Shipments of Tobacco Products and Cigarette Papers 
 
Sec. 44.197  For export by parcel post.

    Tobacco products, and cigarette papers and tubes removed from a 
factory or an export warehouse, for export by parcel post to a person in 
a foreign country, Puerto Rico, the Virgin Islands, or a possession of 
the United States, shall be addressed and consigned to such person when 
the articles are deposited in the mails. Waiver of his right to withdraw 
such articles from the mails shall be stamped or written on each 
shipping container and be signed by the manufacturer or export warehouse 
proprietor making the shipment.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. 6871, 31 FR 53, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. 
ATF-243, 51 FR 43194, Dec. 1, 1986]

                      Notice of Removal of Shipment