---
kind: "section"
citation: "27 C.F.R. § 45.33"
title: "27"
number: "45.33"
heading: "Return of shipment to factory."
url: "https://uscodex.org/cfr/27/45.33"
---

# §45.33. Return of shipment to factory.


Tobacco products, and cigarette papers and tubes which have been removed, under this part, may be returned to the factory without internal revenue supervision.


## Notes

### Amendments

[T.D. 6871, 31 FR 57, as amended by T.D. ATF-243, 51 FR 28090, Aug. 5, 1986; 51 FR 43194, Dec. 1, 1986]

### Source

Source: T.D. 6871, 31 FR 57, Jan. 14, 1966, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

### Authority

Authority: 26 U.S.C. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6109, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h).

### Source

Source: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.

### Amendments

[T.D. 6871, 31 FR 57, as amended by T.D. ATF-243, 51 FR 28090, Aug. 5, 1986; 51 FR 43194, Dec. 1, 1986]