# 27 C.F.R. § 44.190 (2026): Return of shipment to a manufacturer or customs warehouse proprietor

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_190

## Section

- **Citation:** 27 C.F.R. § 44.190 (2026)
- **Heading:** Return of shipment to a manufacturer or customs warehouse proprietor
- **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 / § 44.190: § 44.190   Return of shipment to a manufacturer or customs warehouse proprietor.

## Text

Where tobacco products, and cigarette papers and tubes are returned by an export warehouse proprietor to a manufacturer or where cigars are so returned to a customs warehouse proprietor, such articles shall be consigned to the manufacturer or customs warehouse proprietor to whom the shipment is to be returned.
(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_190. Check the current official text before relying on it. Not legal advice.