Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.44.191 To officers of the armed forces for subsequent exportation

Where tobacco products, and cigarette papers and tubes are removed from a factory or an export warehouse for delivery to officers of the armed forces of the United States in this country for subsequent shipment to, and use by, the armed forces outside the United States, the manufacturer or export warehouse proprietor shall consign such articles to the receiving officer at the armed forces base or installation, in this country, to which they are to be delivered.

(Authority:  72 Stat. 1418, as amended;  26 U.S.C. 5704)