{"data":{"id":"us/27-cfr-44.1","jurisdiction":"us","citation":"27 CFR 44.1","heading":"Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.","body":"This part contains the regulations relating to the exportation (including supplies for vessels and aircraft) of tobacco products and cigarette papers and tubes, without payment of tax; the qualification of, and operations by, export warehouse proprietors; and the allowance of drawback of tax paid on tobacco products, and cigarette papers and tubes exported.","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 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX","Subpart A—Scope of Regulations"],"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":"7099d6ab5ac1d52732b60536c802bcf6f37b40380bdd5dbd6af5de687fd57b87","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-41.273","next":"us/27-cfr-44.2"},"notice":"GroundRules: Original legal text. Not legal advice."}