27 CFR §40.235
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The removal of tobacco products in bond, for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States, shall be in accordance with the provisions of part 44 of this chapter.