# 27 CFR § 44.190: Return of shipment to a manufacturer or customs warehouse proprietor

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.190

## Section

- **Citation:** 27 CFR § 44.190
- **Heading:** Return of shipment to a manufacturer or customs warehouse proprietor
- **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 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 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-27-44.190. Check the current official text before relying on it. Not legal advice.