View all text of Subjgrp 113 [§ 44.188 - § 44.197]
§ 44.194 - To district director of customs for shipment to contiguous foreign countries.
Where tobacco products, or cigarette papers or tubes are removed from a factory or an export warehouse for export to a contiguous foreign country, the manufacturer or export warehouse proprietor shall consign the shipment to the district director of customs at the border or other port of exit.