C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—TOBACCO › PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO › Subpart H—Operations by Manufacturers of Tobacco Products

27 C.F.R. § 40.235

Removal for export purposes

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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.

(72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6871, 31 FR 37, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28082, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]
Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2025–2025 · leading case: Marine Wholesale & Warehouse Co. (Bankr. C.D. Cal. 2025).
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Marine Wholesale & Warehouse Co. (Bankr. C.D. Cal. 2025). “” 27 C.F.R. § 40.235 . 22 Marine Wholesale’s argument that proof of exportation is a “complete defense” 23 to taxation is not only unsupported and erroneous, it is legally indefensible because 24 section 44.”
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