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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of February 4, 2010
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 28--EXPORTATION OF ALCOHOL
Subpart A--SCOPE
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| Delegations of the Administrator. |
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Subpart B--DEFINITIONS
Subpart C--MISCELLANEOUS PROVISIONS
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| Alternate methods or procedures; and emergency variations from requirements. |
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| Vessels employed in the fisheries. |
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| Reciprocating foreign countries. |
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| Entry of distilled spirits into customs bonded warehouses. |
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| Entry of wine into customs bonded warehouses. |
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| Withdrawal of wine and distilled spirits from customs bonded warehouses. |
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| Action by appropriate TTB officer. |
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| Action by district director of customs. |
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| Evidence of exportation: distilled spirits and wine. |
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| Evidence of lading for use on vessels or aircraft: distilled spirits and wine. |
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| Evidence of exportation and lading for use on vessels and aircraft: beer. |
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| Execution under penalties of perjury. |
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Subpart D--BONDS AND CONSENTS OF SURETY
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| Filing of powers of attorney. |
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| Execution of powers of attorney. |
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| Deposit of securities in lieu of corporate surety. |
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| Authority to approve bonds and consents of surety. |
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| Disapproval of bonds or consents of surety. |
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| Operations or unit bond--distilled spirits. |
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| Brewer's bond, Form 5130.22. |
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| Bond, Form 2734 (5100.25). |
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| Bond, Form 2735 (5100.30). |
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| Bond, Form 2736 (5100.12). |
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| Bond, Form 2738 (5110.68). |
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| New or superseding bonds. |
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| Termination of bonds, Forms 2734 (5120.25) and 2736 (5100.12). |
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| Termination of bonds, Forms 2735 (5100.30), 2737 (5110.67), and 2738 (5110.68). |
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| Application of surety for relief from bond. |
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| Relief of surety from bond. |
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| Release of pledged securities. |
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| Charges and credits on bonds. |
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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
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| Application or notice, TTB Form 5100.11. |
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| Carrier to be designated. |
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| Change of packages for exportation. |
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| Bottles to have closures affixed. |
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| Report of inspection and tax liability. |
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| Consignment, shipment, and delivery. |
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| Notice of return of spirits withdrawn without payment of tax. |
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| Responsibility for return of spirits. |
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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
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| Application or notice, YYN Form 5100.11. |
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| Consignment, shipment, and delivery. |
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| Application for return of wines withdrawn without payment of tax. |
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| Responsibility for return of wine. |
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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
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| Notice, Form 1689 (5130.12). |
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| Consignment, shipment and delivery. |
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| Return of beer or beer concentrate. |
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| Charges and credits on bond. |
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Subpart H--WITHDRAWAL OF SPECIALLY DENATURED SPIRITS, FREE OF TAX, FOR EXPORTATION OR TRANSFER TO A FOREIGN-TRADE ZONE
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| Notice, TTB Form 5100.11. |
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| Consignment, shipment, and delivery. |
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| Notice of return of specially denatured spirits. |
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| Responsibility for return of specially denatured spirits. |
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| Receipt of specially denatured spirits. |
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Subpart I--EXPORTATION OF DISTILLED SPIRITS WITH BENEFIT OF DRAWBACK
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| Notice, TTB Form 5110.30. |
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| Packages of distilled spirits to be gauged. |
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| Claims on spirits tax determined on and after January 1, 1980. |
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| Consignment, shipment, and delivery. |
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| Return of spirits withdrawn for export with benefit of drawback. |
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| Responsibility for return of spirits withdrawn for export with benefit of drawback. |
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Subpart J--[RESERVED]
Subpart K--EXPORTATION OF WINE WITH BENEFIT OF DRAWBACK
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| Notice and claim, Form 1582-A (5120.24). |
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| Certificate of tax determination, Form 2605 (5120.20). |
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| Consignment, shipment, and delivery. |
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| Disposition of Forms 1582-A (5120.24). |
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| Return of wine withdrawn for export with benefit of drawback. |
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| Responsibility for return of wine withdrawn for export with benefit of drawback. |
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Subpart L--EXPORTATION OF BEER WITH BENEFIT OF DRAWBACK
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| Claim, Form 1582-B (5130.6). |
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| Removals of beer by brewer. |
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| Removals of beer by agent on behalf of brewer. |
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| Removals of beer by persons other than the brewer or agent of the brewer. |
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| Consignment, shipment, and delivery. |
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Subpart M--SHIPMENT OR DELIVERY FOR EXPORT
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| Shipment for export, or for use on vessels. |
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| Shipment for use on aircraft. |
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| Shipment to armed services. |
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| Shipment to manufacturing bonded warehouse. |
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| Shipment to a customs bonded warehouse. |
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| Shipment to foreign-trade zone. |
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| Bills of lading required. |
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| Railway express receipts. |
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| Air express or freight bills of lading. |
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| Certificate by export carrier. |
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Subpart N--PROCEEDINGS AT PORTS OF EXPORT
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| Notice to district director of customs. |
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| Release of detained merchandise. |
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| Exportation from interior port. |
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| Receipt for liquors for use on vessels or aircraft. |
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| Certification by district director of customs. |
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| Receipt by armed services. |
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| Distilled spirits and wines. |
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| Certificate of use for distilled spirits and wines. |
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| Receipt in manufacturing bonded warehouse. |
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| Receipt in customs bonded warehouse. |
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| Receipt in foreign trade zone. |
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| Exception for export of beer. |
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Subpart O--LOSSES
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| Loss of distilled spirits in transit. |
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| Loss of specially denatured spirits in transit. |
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| Loss of beer and beer concentrate in transit. |
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| Tax assessed on loss not accounted for. |
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Subpart P--ACTION ON CLAIMS
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| Claims supported by bond, Form 2738 (5110.68). |
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