# 27 CFR § 44.185: Label or notice

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.185

## Section

- **Citation:** 27 CFR § 44.185
- **Heading:** Label or notice
- **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 J—Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors > Packaging Requirements

## Text

Every package of tobacco products shall, before removal from the factory under this subpart, have adequately imprinted thereon, or on a label securely affixed thereto, the words “Tax-exempt. For use outside U.S.” or the words “U.S. Tax-exempt. For use outside U.S.” except where a stamp, sticker, or notice, required by a foreign country or a possession of the United States, which identifies such country or possession, is so imprinted or affixed.
(26 U.S.C. 5704, 5723)
[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; T.D. ATF-465, 66 FR 45618, Aug. 29, 2001]

## Nearby sections

- [27 CFR § 44.181 § 44.181 Packages.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.181.md)
- [27 CFR § 44.182 § 44.182 Lottery features.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.182.md)
- [27 CFR § 44.183 § 44.183 Indecent or immoral material.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.183.md)
- [27 CFR § 44.184 § 44.184 Mark.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.184.md)
- [27 CFR § 44.185 § 44.185 Label or notice.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.185.md)
- [27 CFR § 44.186 § 44.186 Tax classification for cigars.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.186.md)
- [27 CFR § 44.187 § 44.187 Shipping containers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.187.md)
- [27 CFR § 44.188 § 44.188 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.188.md)
- [27 CFR § 44.189 § 44.189 Transfers between factories and export warehouses.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.189.md)
- [27 CFR § 44.190 § 44.190 Return of shipment to a manufacturer or customs warehouse proprietor.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.190.md)
- [27 CFR § 44.191 § 44.191 To officers of the armed forces for subsequent exportation.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.191.md)
- [27 CFR § 44.192 § 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/ecfr-27-44.192.md)
- [27 CFR § 44.193 § 44.193 To a Federal department or agency.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.193.md)
- [27 CFR § 44.194 § 44.194 To district director of customs for shipment to contiguous foreign countries.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.194.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-44.185. Check the current official text before relying on it. Not legal advice.