Tobacco products, and cigarette papers and tubes may be removed from a factory or
an export warehouse and cigars may be withdrawn from a customs warehouse, without
payment of tax, for delivery to a foreign-trade zone for exportation or storage pending
exportation in accordance with the provisions of this part. Such articles delivered to a foreign-trade zone under this part shall be considered
exported for the purpose of the statutes and bonds under which removed and for the
purposes of the internal revenue laws generally and the regulations thereunder. However, export status is not acquired until an application for admission of the
articles into the zone with zone restricted status has been approved by the district
director of customs pursuant to the appropriate provisions of 19 CFR chapter I and the required certificate of receipt of the articles in the zone has been made
on Form 5200.14 as prescribed in this part.
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