![]() |
Code of Federal Regulations (Last Updated: July 5, 2024) |
![]() |
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 K - Drawback of Tax |
§ 44.224 - Inspection by an appropriate TTB officer.
-
§ 44.224 Inspection by an appropriate TTB officer.
(a) Examination. An appropriate TTB officer will examine the tobacco products, and cigarette papers and tubes listed on TTB Form 5620.7. Such officer will verify the accuracy of the schedule of such articles on TTB Form 5620.7.
(b) Label or notice. If the tax on such articles has been paid by return, the appropriate TTB officer must be satisfied that the articles have in fact been taxpaid and each package bears the label or notice required by § 44.222.
(c) Shipping containers. The appropriate officer will supervise the packing of such articles in shipping containers. Each container must be numbered and have affixed to it the notice:
Drawback of tax claimed on contents.
Sale, consumption, or use in U.S. prohibited.
(d) Disposition of TTB Form 5620.7. After the appropriate TTB officer completes the report of inspection on TTB Form 5620.7, such officer will return two copies to the claimant and send a copy to the TTB office listed on the form.
(e) Release. After executing the report of inspection on TTB Form 5620.7, the appropriate TTB office will release the shipment to the claimant for delivery to the port of exportation.
[T.D. ATF-480, 67 FR 30803, May 8, 2002]