1513-0027
26 U.S.C.
Sec. 5704. Exemption from tax
(a) Tobacco products furnished for employee use or experimental purposes
Tobacco products may be furnished by a manufacturer of such
products, without payment of tax, for use or consumption by employees or for experimental purposes, in such quantities, and in such manner as the Secretary shall by regulation prescribed.
(b) Tobacco products and cigarette papers and tubes transferred or
removed in bond from domestic factories and export warehouses
A manufacturer or export warehouse proprietor may transfer tobacco
products and cigarette papers and tubes, without payment of tax, to the
bonded premises of another manufacturer or export warehouse proprietor,
or remove such articles, without payment of tax, 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; and manufacturers may
similarly remove such articles for use of the United States; in
accordance with such regulations and under such bonds as the Secretary
shall prescribe. Tobacco products and cigarette papers and tubes may not be transferred or removed under this subsection unless such products or papers and tubes bear such marks, labels, or notices as the Secretary shall by regulations prescribe.
(c) Tobacco products and cigarette papers and tubes released in bond
from customs custody
Tobacco products and cigarette papers and tubes, imported or brought into the United States, may be released from customs custody, without payment of tax, for delivery to the proprietor of an export warehouse, or to a manufacturer of tobacco products or cigarette papers and tubes if such articles are not put up in packages, in accordance with such regulations and under such bond as the Secretary shall prescribe.
(d) Tobacco products and cigarette papers and tubes exported and
returned
Tobacco products and cigarette papers and tubes classifiable under
item 804.00 of title I of the Tariff Act of 1930 (relating to duty on
certain articles previously exported and returned) may be released from
customs custody, without payment of that part of the duty attributable
to the internal revenue tax for delivery to the original manufacturer of such tobacco products or cigarette papers and tubes or to the proprietor of an export warehouse authorized by such manufacturer to receive such articles, in accordance with such regulations and under such bond as the Secretary shall prescribe. Upon such release such products, papers, and tubes shall be subject to this chapter as if they had not been exported or otherwise removed from internal-revenue bond.
(Aug. 16, 1954, ch. 736, 68A Stat. 708; Pub. L. 85-859, title II,
Sec. 202, Sept. 2, 1958, 72 Stat. 1418; Pub. L. 88-342, Sec. 1(b), June
30, 1964, 78 Stat. 234; Pub. L. 89-44, title V, Sec. 502(b)(4), June 21, 1965, 79 Stat. 151; Pub. L. 94-455, title XIX, Secs. 1905(a)(26),
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834; Pub. L. 99-509, title VIII, Sec. 8011(a)(2), Oct. 21, 1986, 100 Stat. 1952; Pub. L. 101-239, title VII, Sec. 7508(a), Dec. 19, 1989, 103 Stat. 2370; Pub. L. 105-33, title IX, Sec. 9302(h)(1)(A), Aug. 5, 1997, 111 Stat. 673; Pub. L. 106-476, title IV, Sec. 4002(b), Nov. 9, 2000, 114 Stat. 2177.)
Sec. 5722. Reports
Every manufacturer or importer of tobacco products or cigarette
papers and tubes, and every export warehouse proprietor, shall make
reports containing such information, in such form, at such times, and
for such periods as the Secretary shall by regulation prescribe.
(Aug. 16, 1954, ch. 736, 68A Stat. 713; Pub. L. 85-859, title II,
Sec. 202, Sept. 2, 1958, 72 Stat. 1422; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-33, title
IX, Sec. 9302(h)(2)(A), Aug. 5, 1997, 111 Stat. 674.)
Sec. 5741. Records to be maintained
Every manufacturer of tobacco products or cigarette papers and
tubes, every importer, and every export warehouse proprietor shall keep
such records in such manner as the Secretary shall by regulation
prescribe. The records required under this section shall be available
for inspection by any internal revenue officer during business hours.
(Aug. 16, 1954, ch. 736, 68A Stat. 715; Pub. L. 85-859, title II,
Sec. 202, Sept. 2, 1958, 72 Stat. 1423; Pub. L. 89-44, title V,
Sec. 502(b)(9), June 21, 1965, 79 Stat. 151; Pub. L. 94-455, title XXI,
Sec. 2128(c), Oct. 4, 1976, 90 Stat. 1921.)
27 CFR
Sec. 44.198 Preparation.
For each shipment of tobacco products, and cigarette papers and
tubes transferred or removed from his factory, under bond and this part, the manufacturer shall prepare a notice of removal, Form 5200.14, and for each shipment of tobacco products, and cigarette papers and tubes transferred or removed from his export warehouse, under bond and this part, the export warehouse proprietor shall prepare a notice of removal, Form 5200.14. Each such notice shall be given a serial number by the manufacturer or export warehouse proprietor in a series beginning with number 1, with respect to the first shipment removed from the factory or export warehouse under this part and commencing again with number 1 on January 1 of each year thereafter.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 53, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71925, Dec. 22,
1999]
Sec. 44.199 Disposition.
After actual removal from his factory or export warehouse of the
shipment described on the notice of removal, Form 5200.14, the
manufacturer or export warehouse proprietor shall, except where the
shipment is to be exported by parcel post, promptly forward one copy of
the notice of removal to the appropriate TTB officer. A copy of each
such notice shall be retained by the manufacturer or export warehouse
proprietor as a part of his records, for 3 years following the close of
the calendar year in which the shipment was removed and shall be made
available for inspection by any appropriate TTB officer upon his
request. The manufacturer or export warehouse proprietor shall dispose
of the other copies of each notice of removal as required by this
subpart.
(72 Stat. 1418; 26 U.S.C. 5704)
[25 FR 4722, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975;
T.D. ATF-421, 64 FR 71926, Dec. 22, 1999; T.D. ATF-480, 67 FR 30802, May
8, 2002]
Sec. 44.200 Transfers between factories and export warehouses.
Where tobacco products, and cigarette papers and tubes are
transferred from a factory to an export warehouse or between export
warehouses, the manufacturer or export warehouse proprietor making the
shipment shall forward three copies of the notice of removal, Form
5200.14 to the export warehouse proprietor to whom the shipment is
consigned. Immediately upon receipt of the shipment at his warehouse,
the export warehouse proprietor shall properly execute the certificate
of receipt on each copy of the notice of removal, noting thereon any
discrepancy; return one copy to the manufacturer or export warehouse
proprietor making the shipment for filing with the appropriate TTB
officer; retain one copy at his warehouse as a part of his records; and file the remaining copy with his report, required by Sec. 44.147.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 53, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.201 Return to manufacturer or customs warehouse proprietor.
Where tobacco products, and cigarette papers and tubes are removed
from an export warehouse for return to the factory, or cigars are
removed from such a warehouse for return to a customs warehouse, the
export warehouse proprietor making the shipment shall forward two copies of the notice of removal, Form 5200.14, to the manufacturer or customs warehouse proprietor to whom the shipment is consigned. Immediately upon receipt of the shipment at his factory or warehouse, the manufacturer or customs warehouse proprietor shall properly execute the certificate of receipt on both copies of the notice of removal, noting thereon any discrepancy, and return one copy to the export warehouse proprietor making the shipment for filing with the appropriate TTB officer. The other copy of the notice of removal shall be retained by the manufacturer or customs warehouse proprietor, as a part of his records, for 3 years following the close of the calendar year in which the shipment was received and shall be made available for inspection by any appropriate TTB officer upon his request.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 53, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.202 To officers of the armed forces for subsequent exportation.
Where tobacco products, and cigarette papers and tubes are removed
from a factory or an export warehouse for delivery to officers of the
armed forces of the United States in this country for subsequent
shipment to, and use by, the armed forces outside the United States, the manufacturer or export warehouse proprietor making the removal shall forward a copy of the notice of removal, Form 5200.14, to the officer at the base or installation authorized to receive the articles described on the notice of removal. Upon execution by the armed forces receiving officer of the certificate of receipt on the copy of the notice of removal, he shall return such copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 53, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.203 To noncontiguous foreign countries and possessions of the United States.
Where tobacco products, or cigarette papers or tubes are removed
from a factory or an export warehouse for direct delivery to a vessel or aircraft for transportation to a noncontiguous foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, the manufacturer or export warehouse proprietor making the shipment shall file two copies of the notice of removal, Form 5200.14, with the office of the district director of customs at the port where the shipment is to be laden. Such copies of the notice of removal should be filed with the related shipper's export declaration, Commerce Form 7525-V. In the event the copies of the notice of removal are not filed with the shipper's export declaration, when the copies of the notice are filed with the district director of customs they shall show all particulars necessary to enable that officer to associate the notice with the related shipper's export declaration and any other documents filed with his office in connection with the shipment. After the vessel or aircraft on which the shipment has been laden clears or departs from the port of lading the customs authority shall execute the certificate of exportation on both copies of the notice of removal, retain one copy for his records, and deliver or transmit the other copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6961, 33 FR 9493, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.204 To a Federal department or agency.
Where tobacco products, and cigarette papers and tubes are removed
from a factory or an export warehouse and are destined for ultimate
delivery in a noncontiguous foreign country, Puerto Rico, the Virgin
Islands, or a possession of the United States, but the shipment is to be delivered to a Federal department or agency, or to an authorized
dispatch agent, transportation officer, or port director of such a
department or agency for forwarding on to the place of destination of
the shipment, the manufacturer or export warehouse proprietor making the shipment shall furnish a copy of the notice of removal, Form 5200.14, to the Federal department or agency, or an officer thereof at the port, receiving the shipment for ultimate transmittal to the place of destination, in order that such department, agency, or officer can
properly execute the certificate of receipt on such notice to evidence
receipt of the shipment for transmittal to a place beyond the
jurisdiction of the internal revenue laws of the United States. After
completing such certificate, the Federal department, agency, or officer
shall return the copy of the notice of removal, so executed, to the
manufacturer or export warehouse proprietor making the shipment for
filing with the appropriate TTB officer.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 53, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.205 To contiguous foreign countries.
(a) 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 making the shipment shall--
(1) Furnish to the district director of Customs at the port of exit
two copies of the notice of removal, Form 5200.14, together with the
related shipper's export declaration, Commerce Form 7525-V (if
required); and,
(2) If copies of the notice of removal are not filed with the
shippers export declaration, or if a shipment is for the armed forces of the United States in the contiguous foreign country and a shipper's
export declaration is not required, show all the information on the
notice of removal when it is filed so that the Customs officer is able
to associate the notice with the related shipper's export declaration
(if any) or other documents filed with Customs for the shipment.
(b) When a shipment has been cleared by Customs from the United
States, and when the Customs officer at the port of exit is satisfied
that the products have departed from the United States, he shall--
(1) Complete the certificate of exportation on both copies of the
notice of removal;
(2) Retain one copy of the notice of removal for his records; and,
(3) Return the other copy to the manufacturer or export warehouse
proprietor making the shipment for filing with the appropriate TTB
officer.
(c) The Customs officer may, when he considers it necessary to
establish that the merchandise was actually exported, require a landing
certificate before he completes the certificate of exportation specified in paragraph (b)(1) of this section. If practical, the Customs officer will give advance notice to the manufacturer or export warehouse proprietor of the type of transactions for which a landing certificate will be required. However, failure to notify the manufacturer or proprietor in advance will not prevent the Customs officer from requiring a landing certificate for specific exportations when he considers it necessary to protect the revenue. In any case, the Customs officer will advise the manufacturer or proprietor before departure of the shipment from the United States as to those exports
for which a landing certificate will be required.
(d) The provisions of this section relating to landing certificates
also apply when a Form 5200.14 is not required for each transaction (for example: When multiple exportations, individually documented by
commercial records, are consolidated on a single Form 5200.14 pursuant
to an approved alternate procedure under Sec. 44.72). The provisions
apply to each transaction, regardless of the manner in which it is
documented, unless specifically provided otherwise in the alternate
procedure.
(Sec. 202, Pub. L. 85-859, 72 Stat. 1418; (26 U.S.C. 5704); Sec. 622,
Act of June 17, 1930, 49 Stat. 759 (19 U.S.C. 1622))
[T.D. ATF-52, 43 FR 59287, Dec. 19, 1978, as amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.206 To Government vessels and aircraft for consumption as supplies.
Where tobacco products, and cigarette papers and tubes are removed
from a factory or an export warehouse for direct delivery to a vessel or aircraft, engaged in an activity for the Government of the United States or a foreign government, for consumption as supplies beyond the
jurisdiction of the internal revenue laws of the United States, the
manufacturer or export warehouse proprietor making the shipment shall
forward a copy of the notice of removal, Form 5200.14, to the officer of the vessel or aircraft authorized to receive the shipment. Upon
execution by the receiving officer of the vessel or aircraft of the
certificate of receipt on the copy of the notice of removal, he shall
return such copy to the manufacturer or export warehouse proprietor
making the shipment for filing with the appropriate TTB officer.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 54, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.207 To commercial vessels and aircraft for consumption as supplies.
Where tobacco products, or cigarette papers or tubes are removed
from a factory or an export warehouse for delivery to a vessel or
aircraft entitled to receive such articles for consumption as supplies
beyond the jurisdiction of the internal revenue laws of the United
States, the manufacturer or export warehouse proprietor making the
shipment shall file two copies of the notice of removal, Form 5200.14,
with the district director of customs at the port where the shipment is
to be laden in sufficient time to permit delivery of the two copies of
the notice of removal to the customs officer who will inspect the
shipment and supervise its lading. After inspection and lading of the
shipment the customs officer shall note on the copies of the notice of
removal any discrepancy between the shipment inspected and laden under
his supervision and that described on the notice of removal or any
limitation on the quantity to be laden; complete and sign the
certificate of inspection and lading; and return both copies of the
notice of removal to the district director of customs. The district
director of customs shall execute the certificate of clearance on both
copies of the notice of removal, retain one copy for his records, and
forward the other copy to the manufacturer or export warehouse
proprietor making the shipment for filing with the appropriate TTB
officer. Where the vessel or aircraft does not clear from the port at
which the shipment is laden, the customs officer supervising the lading
of the shipment shall require the person on board the vessel or aircraft authorized to receive the shipment to execute the certificate of receipt on both copies of the notice of removal to indicate the trade or activity in which the vessel or aircraft is engaged.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6961, 33 FR 9493, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.207a To a foreign-trade zone.
Where tobacco products, and cigarette papers and tubes are removed
from a factory or an export warehouse for delivery to a foreign-trade
zone, under zone restricted status for the purpose of exportation or
storage, the manufacturer or export warehouse proprietor making the
shipment shall forward two copies of the notice of removal, Form
5200.14, to the customs officer in charge of the zone. Upon receipt of
the shipment, the customs officer shall execute the certificate of
receipt on each copy of the form, noting thereon any discrepancy, retain one copy for his records, and forward the other copy to the manufacturer or export warehouse proprietor making the shipment for filing with the appropriate TTB officer.
(48 Stat. 999, as amended, 72 Stat. 1418, as amended; 19 U.S.C. 81c, 26
U.S.C. 5704)
[T.D. 6871, 31 FR 54, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.208 For export by parcel post.
Where tobacco products, and cigarette papers and tubes are removed
from a factory or an export warehouse, for export by parcel post, the
manufacturer or export warehouse proprietor shall present one copy of
the notice of removal, Form 5200.14, together with the shipping
containers, to the postal authorities with the request that the
postmaster or his agent execute the certificate of mailing on the form.
Where the manufacturer or export warehouse proprietor so desires, he may cover under one notice of removal all the merchandise removed under this part for export by parcel post which is delivered at one time to the postal service for that purpose. The manufacturer or export warehouse proprietor shall immediately file the receipted copy of the notice of removal with the appropriate TTB officer.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 54, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.210 Return of shipment to factory or export warehouse.
A manufacturer or export warehouse proprietor may return to his
factory or export warehouse, without internal revenue supervision when
so authorized by the appropriate TTB officer, tobacco products, and
cigarette papers and tubes previously removed therefrom, under this
part, but not yet exported. The manufacturer or export warehouse
proprietor shall, prior to returning the articles to his factory or
export warehouse, make application to the appropriate TTB officer for
permission so to do, which application shall be accompanied by two
copies of the notice of removal, Form 5200.14, under which the articles
were originally removed. If less than the entire shipment is intended to be returned to the factory or export warehouse, the application shall set forth accurately the articles to be returned and shall show what disposition was made of the remainder of the original shipment and any other facts pertinent to such shipment. Where the appropriate TTB
officer approves the application, he shall so indicate by endorsement to that effect on each of the copies of the notice of removal, set forth the articles for which return is approved, and return both copies of the notice of removal to the manufacturer or export warehouse proprietor concerned. Upon receipt of the copies of the notice of removal bearing the endorsement of the appropriate TTB officer, the manufacturer or export warehouse proprietor shall return the articles to his factory or export warehouse, properly modify and execute the certificate of receipt on each copy of the notice of removal, return one such copy to the appropriate TTB officer, and retain the other copy as a part of his records.
(72 Stat. 1418, as amended; 26 U.S.C. 5704)
[T.D. 6871, 31 FR 54, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.213 Destruction of tobacco products, and cigarette papers and tubes.
Where an export warehouse proprietor desires to destroy any of the
tobacco products, or cigarette papers or tubes stored in his warehouse,
he shall notify the appropriate TTB officer of the kind and quantity of
such articles to be destroyed and the date on which he desires the
destruction to take place in order that the appropriate TTB officer may
assign an appropriate TTB officer to inspect the articles and supervise
their destruction. The export warehouse proprietor shall prepare a
notice of removal, Form 5200.14, describing the articles to be
destroyed. After witnessing the destruction of the articles, the
appropriate TTB officer shall certify to their destruction on two copies of the notice of removal and return them to the export warehouse
proprietor, who shall retain one copy for his records and file the other copy with the appropriate TTB officer.
[T.D. 6871, 31 FR 55, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr.
15, 1975, and amended by T.D. ATF-232, 51 FR 28089, Aug. 5, 1986; T.D.
ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22,
1999]
Sec. 44.256 Preparation.
For each shipment to be withdrawn under this subpart, the customs
warehouse proprietor shall prepare a notice of removal, Form 5200.14.
Each such notice shall be given a serial number by the proprietor in a
series beginning with number 1, with respect to the first shipment
withdrawn under this subpart and commencing again with number 1 on
January 1 of each year thereafter.
[25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.257 Disposition.
After actual withdrawal from his warehouse of the shipment described on the notice of removal, Form 5200.14, the customs warehouse proprietor shall, except where the shipment is to be exported by parcel post, promptly forward one copy of the notice of removal to the appropriate TTB officer. A copy of each such notice shall be retained by the customs warehouse proprietor as a part of his records, for 3 years following the close of the calendar year in which the shipment was withdrawn, and shall be made available for inspection by any appropriate TTB officer upon his request. The proprietor shall dispose of the other copies of each notice of removal as required by this subpart.
[25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999; T.D. ATF-480, 67 FR 30803, May 8, 2002]
Sec. 44.258 To officers of the armed forces for subsequent exportation.
Where cigars are withdrawn from a customs warehouse for delivery to
officers of the armed forces of the United States in this country for
subsequent shipment to, and use by, the armed forces outside the United
States, the customs warehouse proprietor making the shipment shall
forward a copy of the notice of removal, Form 5200.14, to the officer at the base or installation authorized to receive the cigars described on the notice of removal. Upon execution by the armed forces receiving
officer of the certificate of receipt on the copy of the notice of
removal, he shall return such copy to the customs warehouse proprietor
making the shipment for filing with the appropriate TTB officer.
[25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.259 To noncontiguous foreign countries and possessions of the United States.
Where cigars are withdrawn from a customs warehouse for direct
delivery to a vessel or aircraft for transportation to a noncontiguous
foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, the customs warehouse proprietor making the withdrawal shall file two copies of the notice of removal, Form 5200.14, with the office of the district director of customs at the port where the shipment is to be laden. Such copies of the notice of removal should be filed with the related shipper's export declaration, Commerce Form 7525-V. In the event the copies of the notice of removal are not filed with the shipper's export declaration, when the copies of the notice are filed with the district director of customs they shall show all particulars necessary to enable that officer to associate the notice with the related shipper's export declaration and any other documents filed with his office in connection with the shipment. After the vessel or aircraft on which the shipment has been laden clears or departs from the port of lading the customs authority shall execute the certificate of exportation on both copies of the notice of removal, retain one copy for his records, and deliver or transmit the other copy to the customs warehouse proprietor making the shipment for filing with the appropriate TTB officer.
[T.D. 6961, 33 FR 9494, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.260 To a Federal department or agency.
Where cigars are withdrawn from a customs warehouse and are destined for ultimate delivery in a noncontiguous foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, but the shipment is to be delivered to a Federal department or agency, or to an authorized dispatch agent, transportation officer, or port director of such a department or agency for forwarding on to the place of destination of the shipment, the customs warehouse proprietor making the shipment shall furnish a copy of the notice of removal, Form 5200.14, to the Federal department or agency, or an officer thereof at the port, receiving the shipment for ultimate transmittal to the place of destination, in order that such department, agency, or officer, can
properly execute the certificate of receipt on such notice to evidence
receipt of the shipment for transmittal to a place beyond the
jurisdiction of the internal revenue laws of the United States. After
completing such certificate, the Federal department, agency, or officer, shall return the copy of the notice of removal, so executed, to the customs warehouse proprietor making the shipment for filing with the appropriate TTB officer.
[25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.261 To contiguous foreign countries.
Where cigars are withdrawn from a customs warehouse for export to a
contiguous foreign country, the customs warehouse proprietor making the
shipment shall furnish to the district director of customs at the border or other port of exit two copies of the notice of removal, Form 5200.14, together with the related shipper's export declaration, Commerce Form 7525-V. In the event the copies of the notice of removal are not filed with the shipper's export declaration or, in the case of a shipment for the armed forces of the United States in the contiguous foreign country where no shipper's export declaration is required, the copies of the notice when filed with the district director of customs shall show all particulars necessary to enable that officer to associate the notice with the related shipper's export declaration, if any, and any other documents filed with his office in connection with the shipment. After the shipment has been cleared by customs from the United States, the customs authority at the port of exit shall complete the certificate of exportation on both copies of the notice of removal, retain one copy for his records, and transmit the other copy to the customs warehouse proprietor making the shipment for filing with the appropriate TTB officer.
[T.D. 6961, 33 FR 9494, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.262 To Government vessels and aircraft for consumption as supplies.
Where cigars are withdrawn from a customs warehouse for direct
delivery to a vessel or aircraft, engaged in an activity for the
Government of the United States or a foreign government, for consumption as supplies beyond the jurisdiction of the internal revenue laws of the United States, the customs warehouse proprietor making the shipment shall forward a copy of the notice of removal, Form 5200.14, to the officer of the vessel or aircraft authorized to receive the shipment. Upon execution by the receiving officer of the vessel or aircraft of the certificate of receipt on the copy of the notice of removal, he shall return such copy to the customs warehouse proprietor making the shipment for filing with the appropriate TTB officer.
[25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.263 To commercial vessels and aircraft for consumption as supplies.
Where cigars are withdrawn from a customs warehouse for delivery to
a vessel or aircraft entitled to receive such articles for consumption
as supplies beyond the jurisdiction of the internal revenue laws of the
United States, the customs warehouse proprietor making shipment shall
file two copies of the notice of removal, Form 5200.14, with the
district director of customs at the port where the shipment is to be laden in sufficient time to permit delivery of the two copies of the notice of removal to the customs officer who will inspect the shipment and supervise its lading. After inspection and lading of the shipment the customs officer shall note on the copies of the notice of removal any discrepancy between the shipment inspected and laden under his supervision and that described on the notice of removal or any limitation on the quantity to be laden; complete and sign the certificate of inspection and lading; and return both copies of the notice of removal to the district director of customs. The district director of customs shall execute the certificate of clearance on both copies of the notice of removal, retain one copy for his records, and forward the other copy to the customs warehouse proprietor making the shipment for filing with the appropriate TTB officer. Where the vessel or aircraft does not clear from the port at which the shipment is laden, the customs officer supervising the lading of the shipment shall require the person on board the vessel or aircraft authorized to receive the shipment to execute the certificate of receipt on both copies of the notice of removal to indicate the trade or activity in which the vessel or aircraft is engaged.
[T.D. 6961, 33 FR 9494, June 28, 1968. Redesignated at 40 FR 16835, Apr. 15, 1975, as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.264 To export warehouses.
Where cigars are withdrawn from a customs warehouse for delivery to
an export warehouse, the proprietor of the customs warehouse shall
forward to the proprietor of the export warehouse three copies of the
notice of removal, Form 5200.14, covering the shipment, for execution
and disposition in accordance with procedure similar to that set forth
in Sec. 44.200 in connection with a shipment of tobacco products, and
cigarette papers and tubes from a factory to an export warehouse. The
executed copy of the notice of removal, Form 5200.14, returned to the
customs warehouse proprietor by the export warehouse proprietor shall be filed with the appropriate TTB officer.
[T.D. ATF-48, 44 FR 55856, Sept. 28, 1979, as amended by T.D. ATF-232,
51 FR 28089, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-421, 64 FR 71926, Dec. 22, 1999; T.D. ATF-480, 67 FR 30803, May 8, 2002]
Sec. 44.264a To a foreign-trade zone.
Where cigars are withdrawn from a customs warehouse for delivery to
a foreign-trade zone, under zone restricted status for the purpose of
exportation or storage, the customs warehouse proprietor making the
shipment shall forward two copies of the notice of removal, Form
5200.14, to the customs officer in charge of the zone. Upon receipt of
the shipment, the customs officer shall execute the certificate of
receipt on each copy of the form, noting thereon any discrepancy, retain one copy for his records, and forward the other copy to the customs warehouse proprietor making the shipment for filing with the appropriate TTB officer.
[T.D. 6564, 26 FR 4362, May 19, 1961. Redesignated at 40 FR 16835, Apr.
15, 1975, as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.265 For export by parcel post.
Where cigars are withdrawn from a customs warehouse for export by
parcel post, the customs warehouse proprietor shall present one copy of
the notice of removal, Form 5200.14, together with the shipping
containers, to the postal authorities with the request that the
postmaster or his agent execute the certificate of mailing on the form.
Where a customs warehouse proprietor so desires, he may cover under one
notice of removal all the cigars removed under this part for export by
parcel post which are delivered at one time to the postal service for
that purpose. The customs warehouse proprietor shall immediately file
the receipted copy of the notice of removal with the appropriate TTB
officer.
[25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
Sec. 44.266 Return of cigars from export warehouses.
Where cigars are returned to a customs warehouse from an export
warehouse, the officer in charge of the customs warehouse shall execute
the certificate of receipt on each of the copies of the related Form
5200.14 received from the export warehouse proprietor, after checking
the containers to determine whether all the cigars described on the
notice have been received. Thereafter, both copies of the Form 5200.14
shall be turned over to the proprietor of the customs warehouse who
shall return one copy to the export warehouse proprietor for disposition as provided in Sec. 44.201. The customs warehouse proprietor shall retain the other copy of the notice of removal, as a part of his records, for 3 years following the close of the calendar year in which the shipment was received. Such copy shall be made available for inspection by any appropriate TTB officer upon his request.
[T.D. ATF-48, 44 FR 55856, Sept. 28, 1979, as amended by T.D. ATF-421,
64 FR 71926, Dec. 22, 1999]
Sec. 44.267 Return of cigars from other sources.
A customs warehouse proprietor may return to his warehouse cigars
previously withdrawn therefrom, under this subpart, provided he promptly files with the appropriate TTB officer a copy of the Form 5200.14 under which the cigars were originally withdrawn, with the certificate of receipt properly modified and executed by the customs officer in charge of the warehouse to show return of the shipment. If less than the entire shipment is returned to the warehouse, the form shall state what disposition was made of the remainder of the original shipment and any other facts pertinent to such shipment. The customs warehouse proprietor shall retain a copy of such form as a part of his records for 3 years after the close of the calendar year in which the shipment was returned. Such copy shall be made available for inspection by any appropriate TTB officer upon request.
[25 FR 4725, May 28, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975,
as amended by T.D. ATF-421, 64 FR 71926, Dec. 22, 1999]
| File Type | application/msword |
| File Title | From the U |
| Author | TTB |
| Last Modified By | TTB |
| File Modified | 2009-02-18 |
| File Created | 2009-02-18 |