{"data":{"id":"us/27-cfr-44.144","jurisdiction":"us","citation":"27 CFR 44.144","heading":"Opening.","body":"An opening inventory shall be made by the export warehouse proprietor at the time of commencing business. The date of commencing business under this part shall be the effective date indicated on the permit issued under § 44.93. A similar inventory shall be made by the export warehouse proprietor when he files a superseding bond. The date of such inventory shall be the effective date of such superseding bond.","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 G—Operations by Export Warehouse Proprietors"],"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":"181a31ec4e8bb900307be59302307d606c1ad1154d34b1df1bc0527d5b945bf3","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-44.143","next":"us/27-cfr-44.145"},"notice":"GroundRules: Original legal text. Not legal advice."}