View all text of Subjgrp 113 [§ 44.188 - § 44.197]
§ 44.190 - Return of shipment to a manufacturer or customs warehouse proprietor.
Where tobacco products, and cigarette papers and tubes are returned by an export warehouse proprietor to a manufacturer or where cigars are so returned to a customs warehouse proprietor, such articles shall be consigned to the manufacturer or customs warehouse proprietor to whom the shipment is to be returned.