Use of premises.
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Law
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CFR 27
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Alcohol, Tobacco Products and Firearms
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Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
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Tobacco
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Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or with Drawback of Tax
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Operations by Export Warehouse Proprietors
- Use of premises.
Export warehouse premises may only be used for the storage of tobacco products and cigarette papers and tubes, upon which the Internal Revenue tax has not been paid, for subsequent removal under this part, and for the storage of processed tobacco pending export.
[T.D. TTB-78, 74 FR 29419, June 22, 2009]
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