Code of Federal Regulations · Section

§ 44.196a — a To A Foreign-trade Zone

27 C.F.R. § 44.196a

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Where tobacco products, and cigarette papers and tubes are removed from a factory or an export warehouse for delivery to a foreign-trade zone, under zone restricted status for the purpose of exportation or storage, the manufacturer or export warehouse proprietor shall consign the shipment to the Zone Operator in care of the customs officer in charge of the zone.

27 C.F.R. § 44.213 27 C.F.R. § 44.207a

Authorizing Statute

Limitation on use of cash method of accounting
26 U.S.C. § 448
Definitions
31 U.S.C. § 9301
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Exemption from tax
26 U.S.C. § 5704