[Federal Register Volume 66, Number 161 (Monday, August 20, 2001)]
[Rules and Regulations]
[Pages 43478-43480]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-20906]


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DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Parts 40, 44, 46, 70, and 290

[T.D. ATF-464]
RIN 1512-AC47


Exportation of Tobacco Products and Cigarette Papers and Tubes, 
Without Payment of Tax, or With Drawback of Tax; Recodification of 
Regulations (2001R-58P)

AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Department of 
the Treasury.

ACTION: Final rule (Treasury decision).

-----------------------------------------------------------------------

SUMMARY: The Bureau of Alcohol, Tobacco and Firearms (ATF) is 
recodifying the regulations pertaining to the exportation of tobacco 
products and cigarette papers and tubes, without payment of tax, or 
with drawback of tax. The purpose of this recodification is to reissue 
the regulations in part 290 of title 27 of the Code of Federal 
Regulations (27 CFR part 290) as 27 CFR part 44. This change improves 
the organization of title 27.

DATES: This rule is effective on August 20, 2001.

FOR FURTHER INFORMATION CONTACT: Lisa M. Gesser, Regulations Division, 
Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue NW, 
Washington, DC 20226, (202-927-9347) or e-mail at 
[email protected].

SUPPLEMENTARY INFORMATION:

Background

    As a part of the continuing efforts to reorganize the part 
numbering system of title 27 CFR, ATF is removing part 290, in its 
entirety, and is recodifying the regulations as 27 CFR part 44. This 
change improves the organization of title 27 CFR.

                      Derivation Table for Part 44
------------------------------------------------------------------------
                                                             Are derived
                 The Requirements of Sec.:                    from Sec.:
------------------------------------------------------------------------
                                Subpart A
------------------------------------------------------------------------
44.1.......................................................        290.1
44.2.......................................................        290.2
------------------------------------------------------------------------
                                Subpart B
------------------------------------------------------------------------
44.11......................................................       290.11
------------------------------------------------------------------------
                               Subpart Ba
------------------------------------------------------------------------
44.31......................................................       290.31
44.32......................................................       290.32
44.33......................................................       290.33
44.34......................................................       290.34
44.35......................................................       290.35
44.36......................................................       290.36
------------------------------------------------------------------------
                                Subpart C
------------------------------------------------------------------------
44.61......................................................       290.61
44.61a.....................................................      290.61a
44.62......................................................       290.62
44.63......................................................       290.63
44.64......................................................       290.64
44.65......................................................       290.65
44.66......................................................       290.66
44.67......................................................       290.67
44.68......................................................       290.68
44.69......................................................       290.69
44.70......................................................       290.70
44.71......................................................       290.71
44.72......................................................       290.72
44.73......................................................       290.73
------------------------------------------------------------------------
                                Subpart D
------------------------------------------------------------------------
44.81......................................................       290.81
44.82......................................................       290.82
44.83......................................................       290.83
44.84......................................................       290.84
44.85......................................................       290.85
44.86......................................................       290.86
44.87......................................................       290.87
44.88......................................................       290.88
44.89......................................................       290.89
44.90......................................................       290.90
44.91......................................................       290.91
44.92......................................................       290.92
44.93......................................................       290.93
------------------------------------------------------------------------
                                Subpart E
------------------------------------------------------------------------
44.101.....................................................      290.101
44.102.....................................................      290.102
44.103.....................................................      290.103
44.104.....................................................      290.104
44.105.....................................................      290.105
44.106.....................................................      290.106
44.107.....................................................      290.107
44.108.....................................................      290.108
44.109.....................................................      290.109
44.110.....................................................      290.110
44.111.....................................................      290.111
44.112.....................................................      290.112
------------------------------------------------------------------------
                                Subpart F
------------------------------------------------------------------------
44.121.....................................................      290.121
44.122.....................................................      290.122
44.123.....................................................      290.123
44.124.....................................................      290.124
44.125.....................................................      290.125
44.126.....................................................      290.126
44.127.....................................................      290.127
44.128.....................................................      290.128
44.129.....................................................      290.129
------------------------------------------------------------------------
                                Subpart G
------------------------------------------------------------------------
44.141.....................................................      290.141
44.142.....................................................      290.142
44.143.....................................................      290.143
44.144.....................................................      290.144
44.145.....................................................      290.145
44.146.....................................................      290.146
44.147.....................................................      290.147
44.148.....................................................      290.148
44.149.....................................................      290.149
44.150.....................................................      290.150
44.151.....................................................      290.151
44.152.....................................................      290.152
44.153.....................................................      290.153
44.154.....................................................      290.154
------------------------------------------------------------------------
                                Subpart H
------------------------------------------------------------------------
44.161.....................................................      290.161
44.162.....................................................      290.162
------------------------------------------------------------------------
                          Subpart I [Reserved]
------------------------------------------------------------------------
                                Subpart J
------------------------------------------------------------------------
44.181.....................................................      290.181
------------------------------------------------------------------------
44.182.....................................................      290.182
44.183.....................................................      290.183
44.184.....................................................      290.184
44.185.....................................................      290.185
44.186.....................................................      290.186
44.187.....................................................      290.187
44.188.....................................................      290.188
44.189.....................................................      290.189
44.190.....................................................      290.190
44.191.....................................................      290.191
44.192.....................................................      290.192
44.193.....................................................      290.193
44.194.....................................................      290.194
44.195.....................................................      290.195
44.196.....................................................      290.196
44.196a....................................................     290.196a
44.197.....................................................      290.197
44.198.....................................................      290.198
44.199.....................................................      290.199
44.200.....................................................      290.200
44.201.....................................................      290.201
44.202.....................................................      290.202
44.203.....................................................      290.203
44.204.....................................................      290.204
44.205.....................................................      290.205
44.206.....................................................      290.206
44.207.....................................................      290.207
44.207a....................................................     290.207a
44.208.....................................................      290.208
44.209.....................................................      290.209

[[Page 43479]]

 
44.210.....................................................      290.210
44.211.....................................................      290.211
44.212.....................................................      290.212
44.213.....................................................      290.213
------------------------------------------------------------------------
                                Subpart K
------------------------------------------------------------------------
44.221.....................................................      290.221
44.222.....................................................      290.222
44.223.....................................................      290.223
44.224.....................................................      290.224
44.225.....................................................      290.225
44.226.....................................................      290.226
44.227.....................................................      290.227
44.228.....................................................      290.228
44.229.....................................................      290.229
44.230.....................................................      290.230
44.231.....................................................      290.231
44.232.....................................................      290.232
------------------------------------------------------------------------
                                Subpart L
------------------------------------------------------------------------
44.241.....................................................      290.241
44.242.....................................................      290.242
44.243.....................................................      290.243
44.244.....................................................      290.244
44.245.....................................................      290.245
44.246.....................................................      290.246
44.247.....................................................      290.247
44.248.....................................................      290.248
44.249.....................................................      290.249
44.250.....................................................      290.250
44.251.....................................................      290.251
44.252.....................................................      290.252
44.253.....................................................      290.253
44.254.....................................................      290.254
44.255.....................................................      290.255
44.256.....................................................      290.256
44.257.....................................................      290.257
44.258.....................................................      290.258
44.259.....................................................      290.259
44.260.....................................................      290.260
44.261.....................................................      290.261
44.262.....................................................      290.262
44.263.....................................................      290.263
44.264.....................................................      290.264
44.264a....................................................     290.264a
44.265.....................................................      290.265
44.266.....................................................      290.266
44.267.....................................................      290.267
------------------------------------------------------------------------

Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1995, Public Law 
104-13, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR 
part 1320, do not apply to this final rule because there are no new or 
revised recordkeeping or reporting requirements.

Regulatory Flexibility Act

    Because no notice of proposed rulemaking is required for this rule 
under the Administrative Procedure Act (5 U.S.C. 553), the provisions 
of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) do not apply. 
We sent a copy of this final rule to the Chief Counsel for Advocacy of 
the Small Business Administration in accordance with 26 U.S.C. 7805(f). 
No comments were received.

Executive Order 12866

    This final rule is not a significant regulatory action as defined 
in Executive Order 12866. Accordingly, this final rule is not subject 
to the analysis required by this Executive Order.

Administrative Procedure Act

    Because this final rule merely makes technical amendments to 
improve the clarity and organization of the regulations, it is 
unnecessary to issue this final rule with notice and public procedure 
under 5 U.S.C. 553(b). Similarly, because this final rule makes no 
substantive changes and is merely the recodification of existing 
regulations, good cause is found that it is unnecessary to subject this 
final rule to the effective date limitation of 5 U.S.C. 553(d).

Drafting Information

    The principal author of this document is Lisa M. Gesser, 
Regulations Division, Bureau of Alcohol, Tobacco and Firearms.

List of Subjects

27 CFR Part 40

    Cigars and cigarettes, Claims, Electronic funds transfers, Excise 
taxes, Imports, Labeling, Packaging and containers, Reporting and 
recordkeeping requirements, Surety bonds, Tobacco.

27 CFR Part 44

    Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs 
duties and inspection, Excise taxes, Exports, Foreign trade zones, 
Labeling, Packaging and containers, Reporting and recordkeeping 
requirements, Surety bonds, Tobacco, Vessels, Warehouses.

27 CFR Part 46

    Cigars and cigarettes, Claims, Excise taxes, Penalties, Reporting 
and recordkeeping requirements, Seizures and forfeitures, Surety bonds, 
Tobacco.

27 CFR Part 70

    Administrative practice and procedure, Claims, Excise taxes, 
Freedom of information, Law enforcement, Penalties, Reporting and 
recordkeeping requirements, Surety bonds.

27 CFR Part 290

    Aircraft, Armed forces, Cigars and cigarettes, Claims, Customs 
duties and inspection, Excise taxes, Exports, Foreign trade zones, 
Labeling, Packaging and containers, Reporting and recordkeeping 
requirements, Surety bonds, Tobacco, Vessels, Warehouses.

Authority and Issuance

    ATF is amending title 27 of the Code of Federal Regulations, 
chapter 1, as follows:

PART 40--MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES

    Paragraph 1. The authority citation for 27 CFR part 40 continues to 
read as follows:

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-
5713, 5721-5723, 5731, 5741, 5751, 5753, 5761-5763, 6061, 6065, 
6109, 6151, 6301, 6302, 6311, 6313, 6402, 6404, 6423, 6676, 6806, 
7011, 7212, 7325, 7342, 7502, 7503, 7606, 7805; 31 U.S.C. 9301, 
9303, 9304, 9306.


Secs. 40.44, 40.233, 40.235, 40.451, and 40.454  [Amended]

    Par. 2. Remove the reference to ``part 290,'' each place it 
appears, and add, in substitution, a reference to ``part 44'' in the 
following places:
    a. Section 40.44;
    b. Section 40.233;
    c. Section 40.235;
    d. Section 40.451; and
    e. Section 40.454.

PART 46--MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND 
CIGARETTE PAPERS AND TUBES

    Par. 3. The authority citation for 27 CFR part 46 continues to read 
as follows:

    Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5708, 5751, 5761-5763, 
6001, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805, 44 U.S.C. 
3504(h), 49 U.S.C. 782, unless otherwise noted.

    Par. 4. Under the paragraph entitled ``CROSS REFERENCE,'' remove 
the reference to ``part 290'' and add, in its place, a reference to 
``part 44.''


Sec. 46.255  [Amended]

    Par. 5. Amend paragraphs (b) and (c) in Sec. 46.255 by removing the 
reference to ``part 290'' and adding, in its place, a reference to 
``part 44.''

PART 70--PROCEDURE AND ADMINISTRATION

    Par. 6. The authority citation for 27 CFR part 70 continues to read 
as follows:

    Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5146, 
5203, 5207, 5275, 5367,

[[Page 43480]]

5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 
6102, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 
6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 
6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 
6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 
6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 
7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 
7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 
7805.


Secs. 70.431, 70.432, and 70.462  [Amended]

    Par. 7. Remove the reference to ``part 290'' and add, in its place, 
a reference to ``part 44'' in the following places:
    a. Section 70.431(b)(5);
    b. Section 70.432(d); and
    c. Section 70.462.

PART 290--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

    Par. 8. The authority citation for 27 CFR part 290 continues to 
read as follows:

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-
5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 
6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 
9304, 9306.

PART 290--[REDESIGNATED AS PART 44]

    Par. 9. Transfer 27 CFR part 290 from subchapter M to subchapter B 
and redesignate as 27 CFR part 44.

PART 44--EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX

    Par. 10. The authority citation for the newly redesignated 27 CFR 
part 44 continues to read as follows:

    Authority: 26 U.S.C. 5142, 5143, 5146, 5701, 5703-5705, 5711-
5713, 5721-5723, 5731, 5741, 5751, 5754, 6061, 6065, 6151, 6402, 
6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 
9304, 9306.

    Par. 11. Amend the newly redesignated part 44 as follows:

                       Amendment Table for Part 44
------------------------------------------------------------------------
                             By removing the         And adding in its
     Amend section:           reference to:               place:
------------------------------------------------------------------------
         44.31(a)                    290.32                   44.32
         44.32(b)                    290.31                   44.31
      44.33(b)(3)                    290.34                   44.34
      44.33(c)(2)                   290.142                  44.142
         44.35(a)              290.33(c)(2)             44.33(c)(2)
            44.62                   290.207                  44.207
            44.62                   290.263                  44.263
            44.63                    290.62                   44.62
         44.67(a)                    290.66                   44.66
            44.82                    290.93                   44.93
            44.83                    290.82                   44.82
            44.84                    290.82                   44.82
            44.85                    290.82                   44.82
            44.86                    290.88                   44.88
            44.87                    290.83                   44.83
            44.88                    290.82                   44.82
            44.88                    290.86                   44.86
            44.93                   290.142                  44.142
           44.102                    290.85                   44.85
           44.104                   290.144                  44.144
           44.104                    290.88                   44.88
           44.104                   290.126                  44.126
           44.105                    290.88                   44.88
           44.105                   290.146                  44.146
           44.105                   290.151                  44.151
           44.105                   290.144                  44.144
           44.107                   290.146                  44.146
           44.107                   290.151                  44.151
           44.108                   290.126                  44.126
           44.110                   290.146                  44.146
           44.110                   290.151                  44.151
           44.111                    290.88                   44.88
           44.112                   290.111                  44.111
           44.112                   290.126                  44.126
           44.112                    290.89                   44.89
           44.123                    290.86                   44.86
           44.123                   290.124                  44.124
           44.123                   290.125                  44.125
           44.124                   290.123                  44.123
           44.144                    290.93                   44.93
           44.161                   290.146                  44.146
           44.161                   290.151                  44.151
           44.200                   290.147                  44.147
        44.205(d)                    290.72                   44.72
           44.222                   290.224                  44.224
           44.223                   290.121                  44.121
           44.223                   290.122                  44.122
           44.224                   290.222                  44.222
           44.225                   290.224                  44.224
           44.226                   290.224                  44.224
           44.230                   290.228                  44.228
           44.243                   290.121                  44.121
           44.243                   290.122                  44.122
           44.244                   290.243                  44.243
           44.244                   290.245                  44.245
           44.244                   290.246                  44.246
           44.245                   290.244                  44.244
           44.264                   290.200                  44.200
           44.266                   290.201                  44.201
------------------------------------------------------------------------


    Signed: May 24, 2001.
Bradley A. Buckles,
Director.
    Approved: June 11, 2001.
Timothy E. Skud,
Acting Deputy Assistant Secretary, (Regulatory, Tariff and Trade 
Enforcement).
[FR Doc. 01-20906 Filed 8-17-01; 8:45 am]
BILLING CODE 4810-31-P