27 CFR § 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

---
identifier: "/us/cfr/t27/s45.1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "45.1"
section_name: "Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "TOBACCO"
part_number: "45"
part_name: "REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES"
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. 5702-5705, 5723, 5741, 5751, 5762, 5763, 6109, 6313, 7212, 7342, 7606, 7805; 44 U.S.C. 3504(h)."
regulatory_source: "Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001."
cfr_part: "45"
---


# 45.1 Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

This part contains the regulations relating to the removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of the United States.

[T.D. 6871, 31 FR 57, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28090, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]