SUBMISSION OF EVIDENCE OF EXPORTATION
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 S. Carlson,