Subpart A - Scope of Regulations

§ 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.

§ 44.2 - Forms prescribed.

§ 44.3 - Delegations of the Administrator.

Subpart B - Definitions

§ 44.11 - Meaning of terms.

Subpart C - General

§ 44.61 - Removals, withdrawals, and shipments authorized.

§ 44.62 - Restrictions on deliveries of tobacco products, and cigarette papers and tubes to vessels and aircraft, as supplies.

§ 44.63 - Restrictions on disposal of tobacco products, and cigarette papers and tubes on vessels and aircraft.

§ 44.64 - Responsibility for delivery or exportation of tobacco products, and cigarette papers and tubes.

§ 44.65 - Liability for tax on tobacco products, and cigarette papers and tubes.

§ 44.66 - Relief from liability for tax.

§ 44.67 - Payment of tax.

§ 44.68 - [Reserved]

§ 44.69 - Assessment.

§ 44.70 - Authority of appropriate TTB officers to enter premises.

§ 44.71 - Interference with administration.

Variations from Requirements

§ 44.72 - Alternate methods or procedures.

§ 44.73 - Emergency variations from requirements.

§ 44.61a - Deliveries to foreign-trade zones - export status.

Subpart D - Qualification Requirements for Export Warehouse Proprietors

§ 44.81 - Persons required to qualify.

§ 44.82 - Application for permit.

§ 44.83 - Corporate documents.

§ 44.84 - Articles of partnership or association.

§ 44.85 - Trade name certificate.

§ 44.86 - Bond.

§ 44.87 - Power of attorney.

§ 44.88 - Description and diagram of premises.

§ 44.89 - Separation of premises.

§ 44.90 - [Reserved]

§ 44.91 - Additional information.

§ 44.92 - Investigation of applicant.

§ 44.93 - Issuance of permit.

Subpart E - Changes Subsequent to Original Qualification of Export Warehouse Proprietors

Changes in Ownership and Control

§ 44.104 - Fiduciary successor.

§ 44.105 - Transfer of ownership.

§ 44.106 - Change in officers or directors of a corporation.

§ 44.107 - Change in stockholders of a corporation.

Changes in Name

§ 44.101 - Change in individual name.

§ 44.102 - Change in trade name.

§ 44.103 - Change in corporate name.

Changes in Location and Premises

§ 44.108 - Change in location.

§ 44.109 - Change in address.

§ 44.110 - [Reserved]

§ 44.111 - Change in export warehouse premises.

§ 44.112 - Emergency premises.

Subpart F - Bonds and Extensions of Coverage of Bonds

§ 44.121 - Corporate surety.

§ 44.122 - Deposits of bonds, notes, or obligations in lieu of corporate surety.

§ 44.123 - Amount of bond.

§ 44.124 - Strengthening bond.

§ 44.125 - Superseding bond.

§ 44.126 - Extension of coverage of bond.

§ 44.127 - Approval of bond and extension of coverage of bond.

§ 44.128 - Termination of liability of surety under bond.

§ 44.129 - Release of bonds, notes, and obligations.

Subpart G - Operations by Export Warehouse Proprietors

§ 44.141 - Sign.

§ 44.142 - Records.

Inventories

§ 44.143 - General.

§ 44.144 - Opening.

§ 44.145 - Special.

§ 44.146 - Closing.

Claims

§ 44.152 - Claim for remission of tax liability.

§ 44.153 - Claim for abatement of assessment.

§ 44.154 - Claim for refund of tax.

Reports

§ 44.147 - General.

§ 44.148 - Opening.

§ 44.149 - Monthly.

§ 44.150 - Special.

§ 44.151 - Closing.

§ 44.141a - Use of premises.

Subpart H - Suspension and Discontinuance of Operations

§ 44.161 - Discontinuance of operations.

§ 44.162 - Suspension and revocation of permit.

Subpart I - XXX

Subpart J - Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors

Packaging Requirements

§ 44.181 - Packages.

§ 44.182 - Lottery features.

§ 44.183 - Indecent or immoral material.

§ 44.184 - Mark.

§ 44.185 - Label or notice.

§ 44.186 - Tax classification for cigars.

§ 44.187 - Shipping containers.

Miscellaneous Provisions

§ 44.209 - Diversion of shipment to another consignee.

§ 44.210 - Return of shipment to factory or export warehouse.

§ 44.211 - [Reserved]

§ 44.212 - Delay in lading at port of exportation.

§ 44.213 - Destruction of tobacco products, and cigarette papers and tubes.

Consignment of Shipment

§ 44.188 - General.

§ 44.189 - Transfers between factories and export warehouses.

§ 44.190 - Return of shipment to a manufacturer or customs warehouse proprietor.

§ 44.191 - To officers of the armed forces for subsequent exportation.

§ 44.192 - To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.

§ 44.193 - To a Federal department or agency.

§ 44.194 - To district director of customs for shipment to contiguous foreign countries.

§ 44.195 - To Government vessels and aircraft for consumption as supplies.

§ 44.196 - To district director of customs for consumption as supplies on commercial vessels and aircraft.

§ 44.197 - For export by parcel post.

§ 44.196a - To a foreign-trade zone.

Notice of Removal of Shipment

§ 44.198 - Preparation.

§ 44.199 - Disposition.

§ 44.200 - Transfers between factories and export warehouses.

§ 44.201 - Return to manufacturer or customs warehouse proprietor.

§ 44.202 - To officers of the armed forces for subsequent exportation.

§ 44.203 - To noncontiguous foreign countries and possessions of the United States.

§ 44.204 - To a Federal department or agency.

§ 44.205 - To contiguous foreign countries.

§ 44.206 - To Government vessels and aircraft for consumption as supplies.

§ 44.207 - To commercial vessels and aircraft for consumption as supplies.

§ 44.208 - For export by parcel post.

§ 44.207a - To a foreign-trade zone.

Subpart K - Drawback of Tax

§ 44.221 - Application of drawback of tax.

§ 44.222 - Claim.

§ 44.223 - Drawback bond.

§ 44.224 - Inspection by an appropriate TTB officer.

§ 44.225 - Delivery of tobacco products, or cigarette papers or tubes for export other than by parcel post.

§ 44.226 - Delivery of tobacco products, and cigarette papers and tubes for export by parcel post.

§ 44.227 - Customs procedure.

§ 44.228 - Landing certificate.

§ 44.229 - Collateral evidence as to landing.

§ 44.230 - Proof of loss.

§ 44.231 - Extension of time.

§ 44.232 - Allowance of claim.

Subpart L - Withdrawal of Cigars From Customs Warehouses

§ 44.241 - Shipment restricted.

§ 44.242 - Responsibility for tax on cigars.

Notice of Removal of Shipment

§ 44.256 - Preparation.

§ 44.257 - Disposition.

§ 44.258 - To officers of the armed forces for subsequent exportation.

§ 44.259 - To noncontiguous foreign countries and possessions of the United States.

§ 44.260 - To a Federal department or agency.

§ 44.261 - To contiguous foreign countries.

§ 44.262 - To Government vessels and aircraft for consumption as supplies.

§ 44.263 - To commercial vessels and aircraft for consumption as supplies.

§ 44.264 - To export warehouses.

§ 44.265 - For export by parcel post.

§ 44.264a - To a foreign-trade zone.

Packaging Requirements

§ 44.248 - Packages.

§ 44.249 - Lottery features.

§ 44.250 - Indecent or immoral material.

§ 44.251 - Mark.

§ 44.252 - Label or notice.

§ 44.253 - Tax classification for cigars.

§ 44.254 - Shipping containers.

Return of Shipment

§ 44.266 - Return of cigars from export warehouses.

§ 44.267 - Return of cigars from other sources.

Consignment of Shipment

§ 44.255 - Consignment of cigars.

Bonds

§ 44.243 - Bond required.

§ 44.244 - Amount of bond.

§ 44.245 - Strengthening bond.

§ 44.246 - Superseding bond.

§ 44.247 - Termination of liability of surety under bond.

Subpart Ba - Special (Occupational) Taxes

§ 44.31 - Liability for special tax.

§ 44.32 - Rate of special tax.

§ 44.33 - Cross reference.

§ 44.34 - Employer identification number.

§ 44.35 - Issuance, distribution, and examination of special tax stamps.

§ 44.36 - Changes in special tax stamps.

§§ 44.34--44.36 - [Reserved]