---
kind: "unit"
title: "27"
title_heading: "Alcohol, Tobacco Products and Firearms"
key: "chI/subchB/part44"
level: "part"
label: "Part 44"
heading: "Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or with Drawback of Tax"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/27/chI-subchB-part44"
sections_count: 148
---

# Part 44 — Exportation of Tobacco Products and Cigarette Papers and Tubes, Without Payment of Tax, or with Drawback of Tax

Title 27 C.F.R. — Alcohol, Tobacco Products and Firearms › Chapter I — Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter B — Tobacco

## Contents

- [Subpart A — Scope of Regulations](/cfr/27/chI-subchB-part44-subpartA.md)
- [Subpart B — Definitions](/cfr/27/chI-subchB-part44-subpartB.md)
- [Subpart Ba — Special (Occupational) Taxes](/cfr/27/chI-subchB-part44-subpartBa.md)
- [Subpart C — General](/cfr/27/chI-subchB-part44-subpartC.md)
- [Subpart D — Qualification Requirements for Export Warehouse Proprietors](/cfr/27/chI-subchB-part44-subpartD.md)
- [Subpart E — Changes Subsequent to Original Qualification of Export Warehouse Proprietors](/cfr/27/chI-subchB-part44-subpartE.md)
- [Subpart F — Bonds and Extensions of Coverage of Bonds](/cfr/27/chI-subchB-part44-subpartF.md)
- [Subpart G — Operations by Export Warehouse Proprietors](/cfr/27/chI-subchB-part44-subpartG.md)
- [Subpart H — Suspension and Discontinuance of Operations](/cfr/27/chI-subchB-part44-subpartH.md)
- [Subpart I — Subpart I [Reserved]](/cfr/27/chI-subchB-part44-subpartI.md)
- [Subpart J — Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors](/cfr/27/chI-subchB-part44-subpartJ.md)
- [Subpart K — Drawback of Tax](/cfr/27/chI-subchB-part44-subpartK.md)
- [Subpart L — Withdrawal of Cigars From Customs Warehouses](/cfr/27/chI-subchB-part44-subpartL.md)