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Electronic Code of Federal Regulations

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e-CFR Data is current as of October 20, 2014

Title 27Chapter ISubchapter APart 28


TITLE 27—Alcohol, Tobacco Products and Firearms

CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY

SUBCHAPTER A—ALCOHOL

PART 28—EXPORTATION OF ALCOHOL

rule

Subpart A—SCOPE

§28.1
General.
§28.2
Forms prescribed.
§28.3
Related regulations.
§28.4
Delegations of the Administrator.
rule

Subpart B—DEFINITIONS

§28.11
Meaning of terms.
rule

Subpart C—MISCELLANEOUS PROVISIONS

Withdrawal or Lading for Use on Certain Vessels and Aircraft

§28.20
Alternate methods or procedures; and emergency variations from requirements.
§28.21
General.
§28.22
Vessels employed in the fisheries.
§28.23
Reciprocating foreign countries.

Manufacturing Bonded Warehouses

§28.25
General.

Customs Bonded Warehouses

§28.26
Entry of distilled spirits into customs bonded warehouses.
§28.27
Entry of wine into customs bonded warehouses.
§28.28
Withdrawal of wine and distilled spirits from customs bonded warehouses.

Foreign-Trade Zones

§28.30
Export status.

Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone

§28.35
General.
§28.36
Application.
§28.37
Action by appropriate TTB officer.
§28.38
Action by district director of customs.

Evidence of Exportation and Use

§28.40
Evidence of exportation: distilled spirits and wine.
§28.41
Evidence of lading for use on vessels or aircraft: distilled spirits and wine.
§28.42
Evidence of deposit.
§28.43
Evidence of exportation and lading for use on vessels and aircraft: beer.

Retention of Records

§28.45
Retention of records.

Penalties of Perjury

§28.48
Execution under penalties of perjury.
rule

Subpart D—BONDS AND CONSENTS OF SURETY

§28.51
General.
§28.52
Corporate surety.
§28.52a
Filing of powers of attorney.
§28.52b
Execution of powers of attorney.
§28.53
Deposit of securities in lieu of corporate surety.
§28.54
Consents of surety.
§28.55
Authority to approve bonds and consents of surety.
§28.56
Disapproval of bonds or consents of surety.
§28.57
Appeal to Administrator.
§28.58
Operations or unit bond—distilled spirits.
§28.59
Bond, Form 5120.36.
§28.60
Brewer's bond, Form 5130.22.
§28.61
Bond, Form 2734 (5100.25).
§28.62
Bond, Form 2735 (5100.30).
§28.63
Bond, Form 2736 (5100.12).
§28.64
Bond, Form 2737.
§28.65
Bond, Form 2738 (5110.68).
§28.66
Strengthening bonds.
§28.67
New or superseding bonds.

Termination of Bonds

§28.70
Termination of bonds, Forms 2734 (5120.25) and 2736 (5100.12).
§28.71
Termination of bonds, Forms 2735 (5100.30), 2737 (5110.67), and 2738 (5110.68).
§28.72
Application of surety for relief from bond.
§28.73
Relief of surety from bond.
§28.74
Release of pledged securities.

Charges and Credits

§28.80
Charges and credits on bonds.
rule

Subpart E—WITHDRAWAL OF DISTILLED SPIRITS WITHOUT PAYMENT OF TAX FOR EXPORTATION, USE ON VESSELS AND AIRCRAFT, TRANSFER TO A FOREIGN-TRADE ZONE, OR TRANSPORTATION TO A MANUFACTURING BONDED WAREHOUSE

§28.91
General.
§28.92
Application or notice, TTB Form 5100.11.
§28.93
Carrier to be designated.
§28.94
Containers.
§28.95
Change of packages for exportation.
§28.96
Approval of application.
§28.97
[Reserved]
§28.98
Inspection and regauge.
§28.100
[Reserved]
§28.101
Packages to be stamped.
§28.102
Bottles to have closures affixed.
§28.103
Export marks.
§28.104
Certificates of origin.
§28.105
Report of inspection and tax liability.
§28.106
Consignment, shipment, and delivery.
§28.107
Disposition of forms.

Losses

§28.110
Losses.

Return of Spirits to Bonded Premises

§28.115
General.
§28.116
Notice of return of spirits withdrawn without payment of tax.
§28.117
Responsibility for return of spirits.
§28.118
Receipt of spirits.
rule

Subpart F—WITHDRAWAL OF WINE WITHOUT PAYMENT OF TAX FOR EXPORTATION, USE ON VESSELS AND AIRCRAFT, TRANSFER TO A FOREIGN-TRADE ZONE OR TO A CUSTOMS BONDED WAREHOUSE, OR TRANSPORTATION TO A MANUFACTURING BONDED WAREHOUSE

§28.121
General.
§28.122
Application or notice, TTB Form 5100.11.
§28.123
Export marks.
§28.124
Consignment, shipment, and delivery.
§28.125
Disposition of forms.
§28.126
Proprietor's report.
§28.127
Losses.

Return of Wines to Bonded Wine Cellar

§28.130
General.
§28.131
Application for return of wines withdrawn without payment of tax.
§28.132
Responsibility for return of wine.
§28.133
Disposition of forms.
rule

Subpart G—REMOVAL OF BEER AND BEER CONCENTRATE WITHOUT PAYMENT OF TAX FOR EXPORTATION, USE AS SUPPLIES ON VESSELS AND AIRCRAFT, OR TRANSFER TO A FOREIGN-TRADE ZONE

§28.141
General.
§28.142
Notice, Form 1689 (5130.12).
§28.143
Containers.
§28.144
Export marks.
§28.145
Consignment, shipment and delivery.
§28.146
Disposition of forms.
§28.147
Return of beer or beer concentrate.
§28.148
Brewer's report.
§28.149
Losses.
§28.150
Charges and credits on bond.
rule

Subpart H—WITHDRAWAL OF SPECIALLY DENATURED SPIRITS, FREE OF TAX, FOR EXPORTATION OR TRANSFER TO A FOREIGN-TRADE ZONE

§28.151
General.
§28.152
Notice, TTB Form 5100.11.
§28.153
Withdrawal procedure.
§28.154
Export marks.
§28.155
Consignment, shipment, and delivery.
§28.156
Losses.

Return of Specially Denatured Spirits to Bonded Premises

§28.160
General.
§28.161
Notice of return of specially denatured spirits.
§28.162
Responsibility for return of specially denatured spirits.
§28.163
Receipt of specially denatured spirits.
rule

Subpart I—EXPORTATION OF DISTILLED SPIRITS WITH BENEFIT OF DRAWBACK

§28.171
General.

Filing of Notice and Removal

§28.190
Notice, TTB Form 5110.30.
§28.191
[Reserved]
§28.192
Packages of distilled spirits to be gauged.
§28.193
Export marks.
§§28.194-28.195
[Reserved]
§28.195b
Claims on spirits tax determined on and after January 1, 1980.
§28.196
Consignment, shipment, and delivery.
§28.197
Return of spirits withdrawn for export with benefit of drawback.
§28.198
Notice of return.
§28.199
Responsibility for return of spirits withdrawn for export with benefit of drawback.
rule

Subpart J—[RESERVED]

rule

Subpart K—EXPORTATION OF WINE WITH BENEFIT OF DRAWBACK

§28.211
General.
§28.212
Persons authorized.
§28.213
[Reserved]
§28.214
Notice and claim, Form 1582-A (5120.24).
§28.215
Certificate of tax determination, Form 2605 (5120.20).
§28.216
Export marks.
§28.217
Consignment, shipment, and delivery.
§28.218
Disposition of Forms 1582-A (5120.24).
§28.219
Return of wine withdrawn for export with benefit of drawback.
§28.220
Notice of return.
§28.220a
Responsibility for return of wine withdrawn for export with benefit of drawback.
rule

Subpart L—EXPORTATION OF BEER WITH BENEFIT OF DRAWBACK

§28.221
General.
§28.222
Claim, Form 1582-B (5130.6).
§28.223
Export marks.

Execution of Claims

§28.225
Removals of beer by brewer.
§28.226
Removals of beer by agent on behalf of brewer.
§28.227
Removals of beer by persons other than the brewer or agent of the brewer.

Consignment, Shipment, and Delivery

§28.230
Consignment, shipment, and delivery.
rule

Subpart M—SHIPMENT OR DELIVERY FOR EXPORT

Consignment

§28.241
Shipment for export, or for use on vessels.
§28.242
Shipment for use on aircraft.
§28.243
Shipment to armed services.
§28.244
Shipment to manufacturing bonded warehouse.
§28.244a
Shipment to a customs bonded warehouse.
§28.245
Shipment to foreign-trade zone.
§28.246
Delivery for shipment.
§28.247
Change in consignee.

Bills of Lading

§28.250
Bills of lading required.
§28.251
Railway express receipts.
§28.252
Air express or freight bills of lading.
§28.253
Certificate by export carrier.
rule

Subpart N—PROCEEDINGS AT PORTS OF EXPORT

§28.261
Notice to district director of customs.
§28.262
Delay in lading at port.
§28.263
[Reserved]
§28.264
Lading for exportation.
§28.265
Evidence of fraud.
§28.266
Release of detained merchandise.
§28.267
Exportation from interior port.
§28.268
Receipt for liquors for use on vessels or aircraft.
§28.269
Certification by district director of customs.

Receipt by Armed Services

§28.275
Receipt by armed services.

Lading for Use on Aircraft

§28.280
Distilled spirits and wines.
§28.281
Certificate of use for distilled spirits and wines.
§28.282
Beer.

Receipt in Manufacturing Bonded Warehouse

§28.285
Receipt in manufacturing bonded warehouse.

Receipt in Customs Bonded Warehouse

§28.286
Receipt in customs bonded warehouse.

Receipt in Foreign-Trade Zone

§28.290
Receipt in foreign trade zone.

Customs Gauge

§28.291
Customs Form 6001.

Alternate Procedures

§28.295
Exception for export of beer.
rule

Subpart O—LOSSES

Distilled Spirits

§28.301
Loss of distilled spirits in transit.
§28.302
Notice to exporter.
§28.303
Filing of claims.
§28.304
Action on claim.

Specially Denatured Spirits

§28.310
Loss of specially denatured spirits in transit.

Wine

§28.315
Loss of wine in transit.
§28.316
Notice to exporter.
§28.317
Filing of claims.
§28.318
Action on claim.

Beer And Beer Concentrate

§28.320
Loss of beer and beer concentrate in transit.
§28.321
Tax assessed on loss not accounted for.
rule

Subpart P—ACTION ON CLAIMS

§28.331
Claims supported by bond, Form 2738 (5110.68).
§28.332
Claim against bond.
§28.333
Where no bond is filed.
§28.334
Credit allowance.
§28.335
Disallowance of claim.


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