# 27 C.F.R. § 44.189 (2026): Transfers between factories and export warehouses

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_189

## Section

- **Citation:** 27 C.F.R. § 44.189 (2026)
- **Heading:** Transfers between factories and export warehouses
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 44: EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX / Subpart J: Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors / § 44.189: § 44.189   Transfers between factories and export warehouses.

## 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.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 52, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

## Nearby sections

- [27 C.F.R. § 44.181 (2026) § 44.181   Packages.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_181.md)
- [27 C.F.R. § 44.182 (2026) § 44.182   Lottery features.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_182.md)
- [27 C.F.R. § 44.183 (2026) § 44.183   Indecent or immoral material.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_183.md)
- [27 C.F.R. § 44.184 (2026) § 44.184   Mark.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_184.md)
- [27 C.F.R. § 44.185 (2026) § 44.185   Label or notice.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_185.md)
- [27 C.F.R. § 44.186 (2026) § 44.186   Tax classification for cigars.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_186.md)
- [27 C.F.R. § 44.187 (2026) § 44.187   Shipping containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_187.md)
- [27 C.F.R. § 44.188 (2026) § 44.188   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_188.md)
- [27 C.F.R. § 44.189 (2026) § 44.189   Transfers between factories and export warehouses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_189.md)
- [27 C.F.R. § 44.190 (2026) § 44.190   Return of shipment to a manufacturer or customs warehouse proprietor.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_190.md)
- [27 C.F.R. § 44.191 (2026) § 44.191   To officers of the armed forces for subsequent exportation.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_191.md)
- [27 C.F.R. § 44.192 (2026) § 44.192   To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_192.md)
- [27 C.F.R. § 44.193 (2026) § 44.193   To a Federal department or agency.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_193.md)
- [27 C.F.R. § 44.194 (2026) § 44.194   To district director of customs for shipment to contiguous foreign countries.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_194.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_189. Check the current official text before relying on it. Not legal advice.