27 CFR 44.194 - To district director of customs for shipment to contiguous foreign countries.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart J [§ 44.181 - § 44.213]

§ 44.194 - To district director of customs for shipment to contiguous foreign countries.

Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for export to a contiguous foreign country, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the border or other port of exit.

(72 Stat. 1418, as amended; 26 U.S.C. 5704) [T.D. 6961, 33 FR 9492, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]