27 CFR §44.190
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Where tobacco products, and cigarette papers and tubes are returned by an export warehouse proprietor to a manufacturer or where cigars are so returned to a customs warehouse proprietor, such articles shall be consigned to the manufacturer or customs warehouse proprietor to whom the shipment is to be returned.