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Title 27

Displaying title 27, up to date as of 7/16/2026. Title 27 was last amended 7/06/2026.
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Title 27Alcohol, Tobacco Products and FirearmsPart / Section
Chapter IAlcohol and Tobacco Tax and Trade Bureau, Department of the Treasury1 – 399
Subchapter AAlcohol1 – 39
Part 28Exportation of Alcohol28.1 – 28.335
Subpart AScope28.1 – 28.4
§ 28.1General.
§ 28.2Forms prescribed.
§ 28.3Related regulations.
§ 28.4Delegations of the Administrator.
Subpart BDefinitions28.11
§ 28.11Meaning of terms.
Subpart CMiscellaneous Provisions28.20 – 28.48
Subpart DBonds and Consents of Surety28.51 – 28.80
Subpart EWithdrawal 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 Warehouse28.91 – 28.118
Subpart FWithdrawal 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 Warehouse28.121 – 28.133
Subpart GRemoval of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone28.141 – 28.150
Subpart HWithdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone28.151 – 28.163
Subpart IExportation of Distilled Spirits With Benefit of Drawback28.171 – 28.199
Subpart J [Reserved]
Subpart KExportation of Wine With Benefit of Drawback28.211 – 28.220a
Subpart LExportation of Beer With Benefit of Drawback28.221 – 28.230
Subpart MShipment or Delivery for Export28.241 – 28.253
Subpart NProceedings at Ports of Export28.261 – 28.295
Subpart OLosses28.301 – 28.321
Subpart PAction on Claims28.331 – 28.335
§§ 28.331-28.332 [Reserved]
§ 28.333Claims for drawback.
§ 28.334Credit allowance.
§ 28.335Disallowance of claim.