Code of Federal Regulations · Section
§ 44.194 — To District Director Of Customs For Shipment To Contiguous Foreign Countries
27 C.F.R. § 44.194
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Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for export to a contiguous foreign country, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the border or other port of exit.
Authorizing Statute
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Limitation on use of cash method of accounting26 U.S.C. § 448
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Definitions31 U.S.C. § 9301
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Exemption from tax26 U.S.C. § 5704