# 27 CFR § 44.189: Transfers between factories and export warehouses

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.189

## Section

- **Citation:** 27 CFR § 44.189
- **Heading:** Transfers between factories and export warehouses
- **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 > Consignment of Shipment

## 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 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-44.189. Check the current official text before relying on it. Not legal advice.