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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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Part 290 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX |
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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. |