---
kind: "section"
citation: "27 C.F.R. § 40.454"
title: "27"
number: "40.454"
heading: "Removal for export purposes."
url: "https://uscodex.org/cfr/27/40.454"
---

# §40.454. Removal for export purposes.


The removal of cigarette papers and tubes, 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, shall be in accordance with the provisions of [part 44](/cfr/27/part44.md) of this chapter.


## Notes

### Source

Source: T.D. ATF-384, 61 FR 54085, Oct. 17, 1996, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 448, 5701, 5703-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5753, 5761-5763, 6061, 6065, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: 26 FR 8174, Aug. 31, 1961, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975; 54 FR 48839, Nov. 27, 1989, and further redesignated by T.D. ATF-460, 66 FR 39093, July 27, 2001.