(a) Tobacco products, and cigarette papers and tubes may be removed from a factory or an export warehouse, and cigars may be withdrawn from a customs warehouse, without payment of tax, for direct exportation or for delivery for subsequent exportation, in accordance with the provisions of this part.
(b) Tobacco products and cigarette papers and tubes are not eligible for removal or transfer in bond under this part unless they bear the marks, labels or notices required by this part.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. ATF-421, 64 FR 71925, Dec. 22, 1999]
Title 27 published on 2012-04-01
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