27 CFR § 45.33 - Return of shipment to factory.

---
identifier: "/us/cfr/t27/s45.33"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 45.33 - Return of shipment to factory."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "45.33"
section_name: "Return of shipment to factory."
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"
---


# 45.33 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.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[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]