{"data":{"id":"us/27-cfr-44.194","jurisdiction":"us","citation":"27 CFR 44.194","heading":"To district director of customs for shipment to contiguous foreign countries.","body":"Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for export to a contiguous foreign country, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the border or other port of exit.","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":"9c7fa7835e9af39be0c8904e2c15d171008092a2caeb0803727de29464892627","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-44.193","next":"us/27-cfr-44.195"},"notice":"GroundRules: Original legal text. Not legal advice."}