Part 44 — Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or with Drawback of Tax
Subpart A — Scope of Regulations
Subpart B — Definitions
Subpart Ba — Special (Occupational) Taxes
Subpart C — General
- § 44.61— Removals, withdrawals, and shipments authorized.
- § 44.61a— Deliveries to foreign-trade zones—export status.
- § 44.62— Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.
- § 44.63— Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.
- § 44.64— Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.
- § 44.65— Liability for tax on tobacco products, and cigarette papers and tubes.
- § 44.66— Relief from liability for tax.
- § 44.67— Payment of tax.
- § 44.69— Assessment.
- § 44.70— Authority of appropriate TTB officers to enter premises.
- § 44.71— Interference with administration.
- § 44.72— Alternate methods or procedures.
- § 44.73— Emergency variations from requirements.
Subpart D — Qualification Requirements for Export Warehouse Proprietors
- § 44.81— Persons required to qualify.
- § 44.82— Application for permit.
- § 44.83— Corporate documents.
- § 44.84— Articles of partnership or association.
- § 44.85— Trade name certificate.
- § 44.86— Bond.
- § 44.87— Power of attorney.
- § 44.88— Description and diagram of premises.
- § 44.89— Separation of premises.
- § 44.91— Additional information.
- § 44.92— Investigation of applicant.
- § 44.93— Issuance of permit.
Subpart E — Changes Subsequent to Original Qualification of Export Warehouse Proprietors
- § 44.101— Change in individual name.
- § 44.102— Change in trade name.
- § 44.103— Change in corporate name.
- § 44.104— Fiduciary successor.
- § 44.105— Transfer of ownership.
- § 44.106— Change in officers or directors of a corporation.
- § 44.107— Change in stockholders of a corporation.
- § 44.108— Change in location.
- § 44.109— Change in address.
- § 44.111— Change in export warehouse premises.
- § 44.112— Emergency premises.
Subpart F — Bonds and Extensions of Coverage of Bonds
- § 44.121— Corporate surety.
- § 44.122— Deposits of bonds, notes, or obligations in lieu of corporate surety.
- § 44.123— Amount of bond.
- § 44.124— Strengthening bond.
- § 44.125— Superseding bond.
- § 44.126— Extension of coverage of bond.
- § 44.127— Approval of bond and extension of coverage of bond.
- § 44.128— Termination of liability of surety under bond.
- § 44.129— Release of bonds, notes, and obligations.
Subpart G — Operations by Export Warehouse Proprietors
- § 44.141— Sign.
- § 44.141a— Use of premises.
- § 44.142— Records.
- § 44.143— General.
- § 44.144— Opening.
- § 44.145— Special.
- § 44.146— Closing.
- § 44.147— General.
- § 44.148— Opening.
- § 44.149— Monthly.
- § 44.150— Special.
- § 44.151— Closing.
- § 44.152— Claim for remission of tax liability.
- § 44.153— Claim for abatement of assessment.
- § 44.154— Claim for refund of tax.
Subpart H — Suspension and Discontinuance of Operations
Subpart J — Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors
- § 44.181— Packages.
- § 44.182— Lottery features.
- § 44.183— Indecent or immoral material.
- § 44.184— Mark.
- § 44.185— Label or notice.
- § 44.186— Tax classification for cigars.
- § 44.187— Shipping containers.
- § 44.188— General.
- § 44.189— Transfers between factories and export warehouses.
- § 44.190— Return of shipment to a manufacturer or customs warehouse proprietor.
- § 44.191— To officers of the armed forces for subsequent exportation.
- § 44.192— To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.
- § 44.193— To a Federal department or agency.
- § 44.194— To district director of customs for shipment to contiguous foreign countries.
- § 44.195— To Government vessels and aircraft for consumption as supplies.
- § 44.196— To district director of customs for consumption as supplies on commercial vessels and aircraft.
- § 44.196a— To a foreign-trade zone.
- § 44.197— For export by parcel post.
- § 44.198— Preparation.
- § 44.199— Disposition.
- § 44.200— Transfers between factories and export warehouses.
- § 44.201— Return to manufacturer or customs warehouse proprietor.
- § 44.202— To officers of the armed forces for subsequent exportation.
- § 44.203— To noncontiguous foreign countries and possessions of the United States.
- § 44.204— To a Federal department or agency.
- § 44.205— To contiguous foreign countries.
- § 44.206— To Government vessels and aircraft for consumption as supplies.
- § 44.207— To commercial vessels and aircraft for consumption as supplies.
- § 44.207a— To a foreign-trade zone.
- § 44.208— For export by parcel post.
- § 44.209— Diversion of shipment to another consignee.
- § 44.210— Return of shipment to factory or export warehouse.
- § 44.212— Delay in lading at port of exportation.
- § 44.213— Destruction of tobacco products, and cigarette papers and tubes.
Subpart K — Drawback of Tax
- § 44.221— Application of drawback of tax.
- § 44.222— Claim.
- § 44.223— Drawback bond.
- § 44.224— Inspection by an appropriate TTB officer.
- § 44.225— Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.
- § 44.226— Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.
- § 44.227— Customs procedure.
- § 44.228— Landing certificate.
- § 44.229— Collateral evidence as to landing.
- § 44.230— Proof of loss.
- § 44.231— Extension of time.
- § 44.232— Allowance of claim.
Subpart L — Withdrawal of Cigars From Customs Warehouses
- § 44.241— Shipment restricted.
- § 44.242— Responsibility for tax on cigars.
- § 44.243— Bond required.
- § 44.244— Amount of bond.
- § 44.245— Strengthening bond.
- § 44.246— Superseding bond.
- § 44.247— Termination of liability of surety under bond.
- § 44.248— Packages.
- § 44.249— Lottery features.
- § 44.250— Indecent or immoral material.
- § 44.251— Mark.
- § 44.252— Label or notice.
- § 44.253— Tax classification for cigars.
- § 44.254— Shipping containers.
- § 44.255— Consignment of cigars.
- § 44.256— Preparation.
- § 44.257— Disposition.
- § 44.258— To officers of the armed forces for subsequent exportation.
- § 44.259— To noncontiguous foreign countries and possessions of the United States.
- § 44.260— To a Federal department or agency.
- § 44.261— To contiguous foreign countries.
- § 44.262— To Government vessels and aircraft for consumption as supplies.
- § 44.263— To commercial vessels and aircraft for consumption as supplies.
- § 44.264— To export warehouses.
- § 44.264a— To a foreign-trade zone.
- § 44.265— For export by parcel post.
- § 44.266— Return of cigars from export warehouses.
- § 44.267— Return of cigars from other sources.