e-CFR data is current as of July 13, 2020
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
Subpart A—SCOPE
|
| Delegations of the Administrator. |
|
Subpart B—DEFINITIONS
Subpart C—MISCELLANEOUS PROVISIONS
Withdrawal or Lading for Use on Certain Vessels and Aircraft
|
| Alternate methods or procedures; and emergency variations from requirements. |
|
|
| Vessels employed in the fisheries. |
|
|
| Reciprocating foreign countries. |
|
Manufacturing Bonded Warehouses
Customs Bonded Warehouses
|
| Entry of distilled spirits into customs bonded warehouses. |
|
|
| Entry of wine into customs bonded warehouses. |
|
|
| Withdrawal of wine and distilled spirits from customs bonded warehouses. |
|
Foreign-Trade Zones
Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone
|
| Action by appropriate TTB officer. |
|
|
| Action by district director of customs. |
|
Evidence of Exportation and Use
|
| Evidence of exportation: distilled spirits and wine. |
|
|
| Evidence of lading for use on vessels or aircraft: distilled spirits and wine. |
|
|
| Evidence of exportation and lading for use on vessels and aircraft: beer. |
|
Retention of Records
Penalties of Perjury
|
| Execution under penalties of perjury. |
|
Subpart D—BONDS AND CONSENTS OF SURETY
|
| Filing of powers of attorney. |
|
|
| Execution of powers of attorney. |
|
|
| Deposit of securities or cash (including cash equivalent) in lieu of corporate surety. |
|
|
| Authority to approve bonds and consents of surety. |
|
|
| Disapproval of bonds or consents of surety. |
|
|
| Operations or unit bond—distilled spirits. |
|
|
| Brewer's bond, Form 5130.22. |
|
|
| Superseding bonds and new bonds for previously exempt persons. |
|
Termination of Bonds
|
| Termination of Bonds, Forms 5120.25 and 5100.12. |
|
|
| Termination of bonds, Forms 5100.30 and 5110.67. |
|
|
| Application of surety for relief from bond. |
|
|
| Relief of surety from bond. |
|
|
| Release of pledged securities or cash (including cash equivalents). |
|
Charges and Credits
|
| Charges and credits on bonds. |
|
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
|
| Application or notice, TTB Form 5100.11. |
|
|
| Carrier to be designated. |
|
|
| Change of packages for exportation. |
|
|
| Bottles to have closures affixed. |
|
|
| Report of inspection and tax liability. |
|
|
| Consignment, shipment, and delivery. |
|
Losses
Return of Spirits to Bonded Premises
|
| Notice of return of spirits withdrawn without payment of tax. |
|
|
| Responsibility for return of spirits. |
|
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
|
| Application or notice, TTB Form 5100.11. |
|
|
| Consignment, shipment, and delivery. |
|
Return of Wines to Bonded Wine Cellar
|
| Application for return of wines withdrawn without payment of tax. |
|
|
| Responsibility for return of wine. |
|
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
|
| Notice, Form 1689 (5130.12). |
|
|
| Consignment, shipment and delivery. |
|
|
| Return of beer or beer concentrate. |
|
|
| Charges and credits on bond. |
|
Subpart H—WITHDRAWAL OF SPECIALLY DENATURED SPIRITS, FREE OF TAX, FOR EXPORTATION OR TRANSFER TO A FOREIGN-TRADE ZONE
|
| Notice, TTB Form 5100.11. |
|
|
| Consignment, shipment, and delivery. |
|
|
| Exportation by dealer in specially denatured spirits. |
|
Return of Specially Denatured Spirits to Bonded Premises
|
| Notice of return of specially denatured spirits. |
|
|
| Responsibility for return of specially denatured spirits. |
|
|
| Receipt of specially denatured spirits. |
|
Subpart I—EXPORTATION OF DISTILLED SPIRITS WITH BENEFIT OF DRAWBACK
Filing of Notice and Removal
|
| Notice, TTB Form 5110.30. |
|
|
| Packages of distilled spirits to be gauged. |
|
|
| Claims on spirits tax determined on and after January 1, 1980. |
|
|
| Consignment, shipment, and delivery. |
|
|
| Return of spirits withdrawn for export with benefit of drawback. |
|
|
| Responsibility for return of spirits withdrawn for export with benefit of drawback. |
|
Subpart J—[RESERVED]
Subpart K—EXPORTATION OF WINE WITH BENEFIT OF DRAWBACK
|
| Notice and claim, Form 5120.24. |
|
|
| Certificate of tax determination, Form 5120.20. |
|
|
| Consignment, shipment, and delivery. |
|
|
| Disposition of Forms 1582-A (5120.24). |
|
|
| Return of wine withdrawn for export with benefit of drawback. |
|
|
| Responsibility for return of wine withdrawn for export with benefit of drawback. |
|
Subpart L—EXPORTATION OF BEER WITH BENEFIT OF DRAWBACK
|
| Claim, Form 1582-B (5130.6). |
|
Execution of Claims
|
| Removals of beer by brewer. |
|
|
| Removals of beer by agent on behalf of brewer. |
|
|
| Removals of beer by persons other than the brewer or agent of the brewer. |
|
Consignment, Shipment, and Delivery
|
| Consignment, shipment, and delivery. |
|
Subpart M—SHIPMENT OR DELIVERY FOR EXPORT
Consignment
|
| Shipment for export, or for use on vessels. |
|
|
| Shipment for use on aircraft. |
|
|
| Shipment to armed services. |
|
|
| Shipment to manufacturing bonded warehouse. |
|
|
| Shipment to a customs bonded warehouse. |
|
|
| Shipment to foreign-trade zone. |
|
Bills of Lading
|
| Bills of lading required. |
|
|
| Railway express receipts. |
|
|
| Air express or freight bills of lading. |
|
|
| Certificate by export carrier. |
|
Subpart N—PROCEEDINGS AT PORTS OF EXPORT
|
| Notice to district director of customs. |
|
|
| Release of detained merchandise. |
|
|
| Exportation from interior port. |
|
|
| Receipt for liquors for use on vessels or aircraft. |
|
|
| Certification by district director of customs. |
|
Receipt by Armed Services
|
| Receipt by armed services. |
|
Lading for Use on Aircraft
|
| Distilled spirits and wines. |
|
|
| Certificate of use for distilled spirits and wines. |
|
Receipt in Manufacturing Bonded Warehouse
|
| Receipt in manufacturing bonded warehouse. |
|
Receipt in Customs Bonded Warehouse
|
| Receipt in customs bonded warehouse. |
|
Receipt in Foreign-Trade Zone
|
| Receipt in foreign trade zone. |
|
Customs Gauge
Alternate Procedures
|
| Exception for export of beer. |
|
Subpart O—LOSSES
Distilled Spirits
|
| Loss of distilled spirits in transit. |
|
Specially Denatured Spirits
|
| Loss of specially denatured spirits in transit. |
|
Wine
Beer And Beer Concentrate
|
| Loss of beer and beer concentrate in transit. |
|
|
| Tax assessed on loss not accounted for. |
|
Subpart P—ACTION ON CLAIMS
| 