TITLE 27 - ALCOHOL, TOBACCO PRODUCTS AND FIREARMS

CHAPTER I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER B - TOBACCO

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

subpart g - OPERATIONS BY EXPORT WAREHOUSE PROPRIETORS

44.142 - Records.

Every export warehouse proprietor must keep in such warehouse complete and concise records, containing the: (a) Number of containers; (b) Unit type (e. g., cartons, cases); (c) Kind of articles (e. g., small cigarettes); (d) Name of manufacturer and brand; and, (e) Quantity of tobacco products, cigarette papers and tubes received, removed, transferred, destroyed, lost or returned to manufacturers or to customs warehouse proprietors. In addition to such records, the export warehouse proprietor shall retain a copy of each Form 5200.14 received from a manufacturer, another export warehouse proprietor, or customs warehouse proprietor, from whom tobacco products and cigarette papers and tubes are received and a copy of each Form 5200.14 covering the tobacco products, and cigarette papers and tubes removed from the warehouse. The entries for each day in the records maintained or kept under this section shall be made by the close of the business day following that on which the transactions occur. No particular form of records is prescribed, but the information required shall be readily ascertainable. The records and copies of Form 5200.14 shall be retained for 3 years following the close of the calendar year in which the shipments were received or removed and shall be made available for inspection by any appropriate ATF officer upon request. (Approved by the Office of Management and Budget under control number 1512 0367) (72 Stat. 1423, as amended; 26 U.S.C. 5741) [T.D. ATF421, 64 FR 71925, Dec. 22, 1999]