§ 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with drawback of tax.

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This part contains the regulations relating to the exportation (including supplies for vessels and aircraft) of tobacco products and cigarette papers and tubes, without payment of tax; the qualification of, and operations by, export warehouse proprietors; and the allowance of drawback of tax paid on tobacco products, and cigarette papers and tubes exported.