§ 46.255 - Additional reasons for filing a claim.

Latest version.

(a) Manufacturer. 27 CFR part 40, subparts I and K state the times, reasons and procedures for filing a claim for refund.

(b) Export warehouse proprietor. 27 CFR part 44, subpart G, states the time, evidence and procedures for filing a claim for refund.

(c) Exported taxpaid. If cigarettes are shipped from the United States, you may file a claim for drawback of taxes under subpart K of 27 CFR part 44.

(d) Importer. An importer may follow the procedures for filing a claim as described in 27 CFR part 41, subpart I.

                    
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