27 CFR 45.33 - Return of shipment to factory.

Regulations last checked for updates: Feb 11, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

View all text of Subpart D [§ 45.31 - § 45.37]

§ 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]

authority: 26 U.S.C. 5702-5705,5723,5741,5751,5762,5763,6109,6313,7212,7342,7606,7805; 44 U.S.C. 3504(h)

source: Redesignated by T.D. ATF-469, 66 FR 56758, Nov. 13, 2001.

cite as: 27 CFR 45.33