# 27 CFR § 44.61a: Deliveries to foreign-trade zones—export status

> Federal · Regulations · In force

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

## Section

- **Citation:** 27 CFR § 44.61a
- **Heading:** Deliveries to foreign-trade zones—export status
- **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

Tobacco products, and cigarette papers and tubes may be removed from a factory or an export warehouse and cigars may be withdrawn from a customs warehouse, without payment of tax, for delivery to a foreign-trade zone for exportation or storage pending exportation in accordance with the provisions of this part. Such articles delivered to a foreign-trade zone under this part shall be considered exported for the purpose of the statutes and bonds under which removed and for the purposes of the internal revenue laws generally and the regulations thereunder. However, export status is not acquired until an application for admission of the articles into the zone with zone restricted status has been approved by the district director of customs pursuant to the appropriate provisions of 19 CFR chapter I and the required certificate of receipt of the articles in the zone has been made on Form 5200.14 as prescribed in this part.
(48 Stat. 999, as amended, 72 Stat. 1418, as amended; 19 U.S.C. 81c; 26 U.S.C. 5704)
[T.D. 6961, 33 FR 9491, June 28, 1968. 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; T.D. ATF-421, 64 FR 71925, Dec. 22, 1999]

## 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-27-44.61a. Check the current official text before relying on it. Not legal advice.