# 27 CFR § 44.1: Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.1

## Section

- **Citation:** 27 CFR § 44.1
- **Heading:** Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO > PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX > Subpart A—Scope of Regulations

## Text

This part contains the regulations relating to the exportation (including supplies for vessels and aircraft) of tobacco products and cigarette papers and tubes, without payment of tax; the qualification of, and operations by, export warehouse proprietors; and the allowance of drawback of tax paid on tobacco products, and cigarette papers and tubes exported.
[T.D. 6871, 31 FR 48, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28087, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]

## Nearby sections

- [27 CFR § 44.1 § 44.1 Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.1.md)
- [27 CFR § 44.2 § 44.2 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.2.md)
- [27 CFR § 44.3 § 44.3 Delegations of the Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.3.md)
- [27 CFR § 44.11 § 44.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.11.md)
- [27 CFR § 44.31 § 44.31 Liability for special tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.31.md)
- [27 CFR § 44.32 § 44.32 Rate of special tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.32.md)
- [27 CFR § 44.33 § 44.33 Cross reference.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.33.md)
- [27 CFR § 44.61 § 44.61 Removals, withdrawals, and shipments authorized.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.61.md)
- [27 CFR § 44.61a § 44.61a Deliveries to foreign-trade zones—export status.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.61a.md)
- [27 CFR § 44.62 § 44.62 Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.62.md)
- [27 CFR § 44.63 § 44.63 Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.63.md)
- [27 CFR § 44.64 § 44.64 Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.64.md)
- [27 CFR § 44.65 § 44.65 Liability for tax on tobacco products, and cigarette papers and tubes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.65.md)
- [27 CFR § 44.66 § 44.66 Relief from liability for tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.66.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-44.1. Check the current official text before relying on it. Not legal advice.