Where cigars are withdrawn from a customs warehouse for delivery to a vessel or aircraft
entitled to receive such articles for consumption as supplies beyond the jurisdiction
of the internal revenue laws of the United States, the customs warehouse proprietor
making shipment shall file two copies of the notice of removal, Form 5200.14, with
the district director of customs at the port where the shipment is to be laden in
sufficient time to permit delivery of the two copies of the notice of removal to the
customs officer who will inspect the shipment and supervise its lading. After inspection and lading of the shipment the customs officer shall note on the
copies of the notice of removal any discrepancy between the shipment inspected and
laden under his supervision and that described on the notice of removal or any limitation
on the quantity to be laden; complete and sign the certificate of inspection and
lading; and return both copies of the notice of removal to the district director
of customs. The district director of customs shall execute the certificate of clearance on both
copies of the notice of removal, retain one copy for his records, and forward the
other copy to the customs warehouse proprietor making the shipment for filing with
the appropriate TTB officer. Where the vessel or aircraft does not clear from the port at which the shipment
is laden, the customs officer supervising the lading of the shipment shall require
the person on board the vessel or aircraft authorized to receive the shipment to execute
the certificate of receipt on both copies of the notice of removal to indicate the
trade or activity in which the vessel or aircraft is engaged.
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