CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX > SUBPART G—Operations by Export Warehouse Proprietors (§44.141 to §44.154) > 44.141a—Use of premises.

44.141a—Use of premises.

Export warehouse premises may only be used for the storage of tobacco products and cigarette papers and tubes, upon which the Internal Revenue tax has not been paid, for subsequent removal under this part, and for the storage of processed tobacco pending export.

Code of Federal Regulations

Effective Date Note: By T.D. TTB-78, at 74 FR 29419, June 22, 2009, § 44.141a was added, effective June 22, 2009 through June 22, 2012.