# 27 CFR § 44.61: Removals, withdrawals, and shipments authorized

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.61

## Section

- **Citation:** 27 CFR § 44.61
- **Heading:** Removals, withdrawals, and shipments authorized
- **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 C—General

## Text

(a) Tobacco products and cigarette papers and tubes may be removed from a factory or from an export warehouse, and cigars may be withdrawn from a customs bonded warehouse, without payment of tax for direct exportation or for delivery for subsequent exportation, in accordance with the provisions of this part.
(b) Tobacco products and cigarette papers and tubes are eligible for removal or transfer in bond under this part only if they bear the marks, labels, and notices required by this part.
[78 FR 38573, June 27, 2013]

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-44.61. Check the current official text before relying on it. Not legal advice.