27 CFR 44.189
§ 44.189 Transfers between factories and export warehouses.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 44.189, § 44.189 Transfers between factories and export warehouses, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118304
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Full text
Where tobacco products, and cigarette papers and tubes are transferred, without payment of tax, from a factory to an export warehouse or between export warehouses, such articles shall be consigned to the export warehouse proprietor to whom such articles are to be delivered.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.