Export Warehouse Law and Legal Definition
An export warehouse means a bonded internal revenue warehouse maintained for the storage of tobacco products or cigarette papers or tubes or any processed tobacco upon which the internal revenue tax has not been paid. The tobacco products maintained in the export warehouse are subsequently shipped either to a foreign country, Puerto Rico, the Virgin Islands, or to a country which is in possession of the U.S., or for consumption beyond the jurisdiction of the internal revenue laws of the U.S. However, tobacco products removed from export warehouse and loaded on aircraft for delivery to foreign destination are not considered exported unless they are unloaded and delivered to purchaser at port of destination because otherwise, products might be returned to export warehouse.
Legal Definition list
Related Legal Terms
- Arms Export Control
- Automated Export System
- Automated Export System Applicant
- Automated Export System Direct
- Automated Export System Downtime Filing Citation
- Automated Export System Participant Application
- Automated Export System Trade Interface Requirements
- Bonded Warehouse
- Constructed Export Price
- Coordinating Committee for Multilateral Export Controls [CoCom]
