27 CFR § 44.61 - Removals, withdrawals, and shipments authorized.

---
identifier: "/us/cfr/t27/s44.61"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 44.61 - Removals, withdrawals, and shipments authorized."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "44.61"
section_name: "Removals, withdrawals, and shipments authorized."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "44"
part_name: "EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6109, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306."
regulatory_source: "Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001."
cfr_part: "44"
---


# 44.61 Removals, withdrawals, and shipments authorized.

(a) Tobacco products and cigarette papers and tubes may be removed from a factory or from an export warehouse, and cigars may be withdrawn from a customs bonded warehouse, without payment of tax for direct exportation or for delivery for subsequent exportation, in accordance with the provisions of this part.

(b) Tobacco products and cigarette papers and tubes are eligible for removal or transfer in bond under this part only if they bear the marks, labels, and notices required by this part.

[78 FR 38573, June 27, 2013]