{"data":{"id":"us/27-cfr-44.188","jurisdiction":"us","citation":"27 CFR 44.188","heading":"General.","body":"Tobacco products, and cigarette papers and tubes transferred or removed from a factory or an export warehouse, under this part, without payment of tax, shall be consigned as required by this subpart.","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 J—Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and 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":"87bfc15913b0b153e95a7354064f1301392b6d7f96c2bce2852da650debf520e","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-44.187","next":"us/27-cfr-44.189"},"notice":"GroundRules: Original legal text. Not legal advice."}