{"data":{"id":"us/27-cfr-40.235","jurisdiction":"us","citation":"27 CFR 40.235","heading":"Removal for export purposes.","body":"The removal of tobacco products in bond, 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.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—TOBACCO","PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO","Subpart H—Operations by Manufacturers of Tobacco Products"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"492c283540b696fb2108e9740f208f01c060e8a0fdea88331c8bee1fd86a9c93","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.234","next":"us/27-cfr-40.236"},"notice":"GroundRules: Original legal text. Not legal advice."}