Subpart A - Scope of Regulations

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

§ 290.2 - Forms prescribed.

Subpart B - Definitions

§ 290.11 - Meaning of terms.

Subpart C - General

§ 290.61 - Removals, withdrawals, and shipments authorized.

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

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

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

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

§ 290.66 - Relief from liability for tax.

§ 290.67 - Payment of tax.

§ 290.68 - [Reserved]

§ 290.69 - Assessment.

§ 290.70 - Authority of ATF officers to enter premises.

§ 290.71 - Interference with administration.

Variations From Requirements

§ 290.72 - Alternate methods or procedures.

§ 290.73 - Emergency variations from requirements.

§ 290.61a - Deliveries to foreign-trade zones—export status.

Subpart D - Qualification Requirements for Export Warehouse Proprietors

§ 290.81 - Persons required to qualify.

§ 290.82 - Application for permit.

§ 290.83 - Corporate documents.

§ 290.84 - Articles of partnership or association.

§ 290.85 - Trade name certificate.

§ 290.86 - Bond.

§ 290.87 - Power of attorney.

§ 290.88 - Description and diagram of premises.

§ 290.89 - Separation of premises.

§ 290.90 - Restrictions relating to export warehouse premises.

§ 290.91 - Additional information.

§ 290.92 - Investigation of applicant.

§ 290.93 - Issuance of permit.

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

Changes in Name

§ 290.101 - Change in individual name.

§ 290.102 - Change in trade name.

§ 290.103 - Change in corporate name.

Changes in Ownership and Control

§ 290.104 - Fiduciary successor.

§ 290.105 - Transfer of ownership.

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

§ 290.107 - Change in stockholders of a corporation.

Changes in Location and Premises

§ 290.108 - Change in location within same region.

§ 290.109 - Change in address.

§ 290.110 - Change in location to another region.

§ 290.111 - Change in export warehouse premises.

§ 290.112 - Emergency premises.

Subpart F - Bonds and Extensions of Coverage of Bonds

§ 290.121 - Corporate surety.

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

§ 290.123 - Amount of bond.

§ 290.124 - Strengthening bond.

§ 290.125 - Superseding bond.

§ 290.126 - Extension of coverage of bond.

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

§ 290.128 - Termination of liability of surety under bond.

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

Subpart G - Operations by Export Warehouse Proprietors

§ 290.141 - Sign.

§ 290.142 - Records.

Claims

§ 290.152 - Claim for remission of tax liability.

§ 290.153 - Claim for abatement of assessment.

§ 290.154 - Claim for refund of tax.

Reports

§ 290.147 - General.

§ 290.148 - Opening.

§ 290.149 - Monthly.

§ 290.150 - Special.

§ 290.151 - Closing.

Inventories

§ 290.143 - General.

§ 290.144 - Opening.

§ 290.145 - Special.

§ 290.146 - Closing.

Subpart H - Suspension and Discontinuance of Operations

§ 290.161 - Discontinuance of operations.

§ 290.162 - Suspension and revocation of permit.

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

Notice of Removal of Shipment

§ 290.198 - Preparation.

§ 290.199 - Disposition.

§ 290.200 - Transfers between factories and export warehouses.

§ 290.201 - Return to manufacturer or customs warehouse proprietor.

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

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

§ 290.204 - To a Federal department or agency.

§ 290.205 - To contiguous foreign countries.

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

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

§ 290.208 - For export by parcel post.

§ 290.207a - To a foreign-trade zone.

Consignment of Shipment

§ 290.188 - General.

§ 290.189 - Transfers between factories and export warehouses.

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

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

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

§ 290.193 - To a Federal department or agency.

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

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

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

§ 290.197 - For export by parcel post.

§ 290.196a - To a foreign-trade zone.

Miscellaneous Provisions

§ 290.209 - Diversion of shipment to another consignee.

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

§ 290.211 - [Reserved]

§ 290.212 - Delay in lading at port of exportation.

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

Packaging Requirements

§ 290.181 - Packages.

§ 290.182 - Lottery features.

§ 290.183 - Indecent or immoral material.

§ 290.184 - Mark.

§ 290.185 - Label or notice.

§ 290.186 - Tax classification for cigars.

§ 290.187 - Shipping containers.

Subpart K - Drawback of Tax

§ 290.221 - Application of drawback of tax.

§ 290.222 - Claim.

§ 290.223 - Drawback bond.

§ 290.224 - Inspection by an ATF officer.

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

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

§ 290.227 - Customs procedure.

§ 290.228 - Landing certificate.

§ 290.229 - Collateral evidence as to landing.

§ 290.230 - Proof of loss.

§ 290.231 - Extension of time.

§ 290.232 - Allowance of claim.

Subpart L - Withdrawal of Cigars From Customs Warehouses

§ 290.241 - Shipment restricted.

§ 290.242 - Responsibility for tax on cigars.

Return of Shipment

§ 290.266 - Return of cigars from export warehouses.

§ 290.267 - Return of cigars from other sources.

Bonds

§ 290.243 - Bond required.

§ 290.244 - Amount of bond.

§ 290.245 - Strengthening bond.

§ 290.246 - Superseding bond.

§ 290.247 - Termination of liability of surety under bond.

Notice of Removal of Shipment

§ 290.256 - Preparation.

§ 290.257 - Disposition.

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

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

§ 290.260 - To a Federal department or agency.

§ 290.261 - To contiguous foreign countries.

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

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

§ 290.264 - To export warehouses.

§ 290.265 - For export by parcel post.

§ 290.264a - To a foreign-trade zone.

Consignment of Shipment

§ 290.255 - Consignment of cigars.

Packaging Requirements

§ 290.248 - Packages.

§ 290.249 - Lottery features.

§ 290.250 - Indecent or immoral material.

§ 290.251 - Mark.

§ 290.252 - Label or notice.

§ 290.253 - Tax classification for cigars.

§ 290.254 - Shipping containers.

Subpart Ba - Special (Occupational) Taxes

§ 290.31 - Liability for special tax.

§ 290.32 - Rate of special tax.

§ 290.33 - Special tax returns.

§ 290.34 - Employer identification number.

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

§ 290.36 - Changes in special tax stamps.