---
kind: "section"
citation: "26 U.S.C. § 5706"
title: "26"
title_heading: "Internal Revenue Code"
number: "5706"
heading: "Drawback of tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5706"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 52 — Tobacco Products and Cigarette Papers and Tubes"
  - "Subchapter A — Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax"
---

# §5706. Drawback of tax


There shall be an allowance of drawback of tax paid on [tobacco products](/usc/26/5702.md?p=c) and [cigarette papers](/usc/26/5702.md?p=e) and tubes, when shipped from the United States, in accordance with such regulations and upon the filing of such bond as the Secretary shall prescribe.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 709; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1419; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1958—Pub. L. 85–859 substituted “tobacco products and cigarette papers and tubes” for “articles”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.