[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR252.35]

[Page 14]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 252--EXPORTATION OF LIQUORS--Table of Contents
 
                   Subpart C--Miscellaneous Provisions
 
Sec. 252.35  General.

    Liquors may not, under the law, be transferred to a foreign-trade 
zone for the purpose of destruction. However, liquors transported to and 
deposited in a foreign-trade zone for exportation or for storage pending 
exportation may be destroyed under the supervision of the district 
director of customs, where it is shown to the satisfaction of the 
appropriate ATF officer that the liquors, after deposit in a zone, have 
become unmerchantable or unfit for export.

(48 Stat. 999, as amended; 19 U.S.C. 81c)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]