27 CFR § 40.454 - Removal for export purposes.
§ 40.454 Removal for export purposes.
The removal of cigarette papers and tubes, without payment of tax, for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States, shall be in accordance with the provisions of part 44 of this chapter.
Permanent Discontinuance of Business