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Industry Circular

Number: 72-20
Date: July 18, 1972

Department of the Treasury
Internal Revenue Service Alcohol,
Tobacco and Firearms Division
Washington, D.C. 20224


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Manufacturers of tobacco products and proprietors of export warehouses:

Revenue Ruling 72-325, Internal Revenue Bulletin No. 1972-26, June 26, 1972, authorizes the submission of other evidence of exportation in lieu of (1) customs certificate of export, clearance, or departure on notices of removal of tobacco products and cigarette papers or tubes or (2) certificate of inspection, lading, and export of such products on claims for drawback.

For your convenience, the ruling as printed in the Bulletin is reproduced below.


Code provide for customs certificate of rette Papers, Or Cigarette Tubes, From

Inquiries regarding this circular should refer to its number and be addressed to your Regional Director, Bureau of Alcohol, Tobacco and Firearms.

Lawrence Carlson

Lawrence S. Carlson,

Acting Director

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