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Export warehouse

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 5702 — in this chapter (2 versions over time)

“Export warehouse” means a bonded internal revenue warehouse 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, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.