[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: 27CFR44.213]

[Page 887-888]
 
            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. 44.213  Destruction of tobacco products, and cigarette papers and 
tubes.

    Where an export warehouse proprietor desires to destroy any of the 
tobacco products, or cigarette papers or tubes stored in his warehouse, 
he shall notify the appropriate ATF officer of the kind and quantity of 
such articles to be destroyed and the date on which he desires the 
destruction to take place in order that the appropriate ATF officer may 
assign an appropriate ATF officer to inspect the articles and supervise 
their destruction. The export warehouse proprietor shall prepare a

[[Page 888]]

notice of removal, Form 5200.14, describing the articles to be 
destroyed. After witnessing the destruction of the articles, the 
appropriate ATF officer shall certify to their destruction on two copies 
of the notice of removal and return them to the export warehouse 
proprietor, who shall retain one copy for his records and file the other 
copy with the appropriate ATF officer.

[T.D. 6871, 31 FR 55, 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; T.D. ATF-421, 64 FR 71926, Dec. 22, 
1999]