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 C—General

27 C.F.R. § 44.61

Removals, withdrawals, and shipments authorized

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(a) Tobacco products and cigarette papers and tubes may be removed from a factory or from an export warehouse, and cigars may be withdrawn from a customs bonded warehouse, without payment of tax for direct exportation or for delivery for subsequent exportation, in accordance with the provisions of this part.

(b) Tobacco products and cigarette papers and tubes are eligible for removal or transfer in bond under this part only if they bear the marks, labels, and notices required by this part.

[78 FR 38573, June 27, 2013]
Notes of Decisions
Cited in 2 cases (2 in the last 5 years), 2025–2025 · leading case: Marine Wholesale & Warehouse Co., No. 2:22-bk-13785 (Bankr. C.D. Cal. July 28, 2025).
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Marine Wholesale & Warehouse Co., No. 2:22-bk-13785 (Bankr. C.D. Cal. July 28, 2025). · cites it 2× “” 27 C.F.R. § 44.61 (a). It further states that tobacco products are eligible for 13 removal or transfer in bond under part 44 “only if they bear the marks, labels, and 14 notices required by this part.”
Marine Wholesale & Warehouse Co., No. 2:22-bk-13785 (Bankr. C.D. Cal. Jan. 27, 2025). “8 27 C.F.R. § 44.61 (a) reads as follows: Tobacco products and cigarette papers and tubes may be removed from a factory or from 9 an export warehouse, and cigars may be withdrawn from a customs bonded warehouse, 10 without payment of tax for direct exportation or for delivery…”
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