bg3 bg7 bg6
Industry Circular

Number: 60-39

Date: October 11, 1960

Office of the Commissioner of Internal Revenue Alcohol and Tobacco Tax Division


To download a PDF file, you must have Adobe Acrobat Reader software installed on your system.  To download a free copy of Adobe Reader, click here.



Manufacturers of tobacco products and cigarette papers and tubes; dealers in tobacco materials; proprietors of export warehouses; and proprietors of customs bonded cigar manufacturing warehouses, class 6:

Purpose. This industry circular is to advise you that the regulations codified in Title 26 (1954) Code of Federal Regulations, Part 290, entitled "Exportation of Tobacco Materials, Tobacco Products, and Cigarette Papers and Tubes, Without Payment of Tax, or With Drawback of Tax," have been printed in booklet form and are available for purchase.

Purchase of Publication. The publication of Part 290 designated "Internal Revenue Service Publication No. 442," is available for purchase from the Superintendent of Documents, at the price of 20 cents each. The rules of his office require that remittance be made in advance of shipment of publications, either by coupons (sold in sets of 20 for $1) or by check or money order payable to the Superintendent of Documents.

Inquiries. Inquiries concerning purchase of the publication should be addressed to the Superintendent of Documents, Government Printing Office, Washington 25, D. C. Other inquiries relating to this industry circular should refer to its number and be addressed to the office of your assistant regional commissioner (alcohol and tobacco tax).

Dwight Avis

Dwight E. Avis

Director, Alcohol and Tobacco Tax Division

bg2 bg1 bg5