Code of Federal Regulations > Title 27 > Chapter I > Part 44 - PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 44.1 - § 44.3] - Subpart A—Scope of Regulations

Subpart B [§ 44.11 - § 44.11] - Subpart B—Definitions

Subpart Ba [§ 44.31 - § 44.36] - Subpart Ba—Special (Occupational) Taxes

Subpart C [§ 44.61 - § 44.73] - Subpart C—General

Subpart D [§ 44.81 - § 44.93] - Subpart D—Qualification Requirements for Export Warehouse Proprietors

Subpart E [§ 44.101 - § 44.112] - Subpart E—Changes Subsequent to Original Qualification of Export Warehouse Proprietors

Subpart F [§ 44.121 - § 44.129] - Subpart F—Bonds and Extensions of Coverage of Bonds

Subpart G [§ 44.141 - § 44.154] - Subpart G—Operations by Export Warehouse Proprietors

Subpart H [§ 44.161 - § 44.162] - Subpart H—Suspension and Discontinuance of Operations

Subpart I - Subpart I [Reserved]

Subpart J [§ 44.181 - § 44.213] - Subpart J—Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors

Subpart K [§ 44.221 - § 44.232] - Subpart K—Drawback of Tax

Subpart L [§ 44.241 - § 44.267] - Subpart L—Withdrawal of Cigars From Customs Warehouses