27 CFR §44.255
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Cigars withdrawn from a customs warehouse, without payment of tax, under internal revenue bond and this part, shall be consigned in the same manner as provided by subpart J of this part with respect to the removal of tobacco products, and cigarette papers and tubes from a factory or an export warehouse.