# 27 C.F.R. § 44.241 (2026): Shipment restricted

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_241

## Section

- **Citation:** 27 C.F.R. § 44.241 (2026)
- **Heading:** Shipment restricted
- **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 L: Withdrawal of Cigars From Customs Warehouses / § 44.241: § 44.241   Shipment restricted.

## Text

Cigars produced in a customs warehouse in accordance with customs laws and regulations may be withdrawn under this subpart, without payment of tax, for export or for delivery for subsequent exportation. Duties paid on the tobacco used in the manufacture of such cigars may not be recovered on the exportation of the cigars under this subpart.

## Nearby sections

- [27 C.F.R. § 44.241 (2026) § 44.241   Shipment restricted.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_241.md)
- [27 C.F.R. § 44.242 (2026) § 44.242   Responsibility for tax on cigars.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_242.md)
- [27 C.F.R. § 44.243 (2026) § 44.243   Bond required.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_243.md)
- [27 C.F.R. § 44.244 (2026) § 44.244   Amount of bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_244.md)
- [27 C.F.R. § 44.245 (2026) § 44.245   Strengthening bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_245.md)
- [27 C.F.R. § 44.246 (2026) § 44.246   Superseding bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_246.md)
- [27 C.F.R. § 44.247 (2026) § 44.247   Termination of liability of surety under bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_247.md)
- [27 C.F.R. § 44.248 (2026) § 44.248   Packages.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_248.md)
- [27 C.F.R. § 44.249 (2026) § 44.249   Lottery features.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_249.md)
- [27 C.F.R. § 44.250 (2026) § 44.250   Indecent or immoral material.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_250.md)
- [27 C.F.R. § 44.251 (2026) § 44.251   Mark.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_251.md)
- [27 C.F.R. § 44.252 (2026) § 44.252   Label or notice.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_252.md)
- [27 C.F.R. § 44.253 (2026) § 44.253   Tax classification for cigars.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_253.md)
- [27 C.F.R. § 44.254 (2026) § 44.254   Shipping containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_254.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P44_S44_241. Check the current official text before relying on it. Not legal advice.