C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—TOBACCO › PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX › Subpart G—Operations by Export Warehouse Proprietors

27 C.F.R. § 44.141a

Use of premises

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Export warehouse premises may only be used for the storage of tobacco products and cigarette papers and tubes, upon which the Internal Revenue tax has not been paid, for subsequent removal under this part, and for the storage of processed tobacco pending export.

[T.D. TTB-78, 74 FR 29419, June 22, 2009]