[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: 27CFR252.40] [Page 16] 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. 252.40 Evidence of exportation: distilled spirits and wine. The exportation of any shipment of distilled spirits or wine may be evidenced by: (a) A copy of the export bill of lading (Sec. 252.250); or (b) A copy of the railway express receipt (Sec. 252.251); or (c) A copy of the air express receipt (Sec. 252.252); or (d) A copy of the through bill of lading where exportation is to a contiguous foreign country (Sec. 252.250); or (e) A certificate by the export carrier, as provided for in Sec. 252.253. (72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 5214, 5362) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-224, 51 FR 7698, Mar. 5, 1986]