[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: 27CFR252.65]

[Page 20]
 
            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 D--Bonds and Consents of Surety
 
Sec. 252.65  Bond, Form 2738 (5110.68).

    Whenever, under the provisions of this part, the claimant desires 
drawback of tax on distilled spirits or wines to be exported, laden for 
use on vessels or aircraft, or transferred to and deposited in a 
foreign-trade zone, or, in the case of distilled spirits, transferred to 
a customs bonded warehouse, as authorized in Secs. 252.171 and 252.211, 
prior to the receipt of the certified copy of ATF Form 5110.30, or 1582-
A (5120.24), as the case may be, as prescribed by this part, he shall 
file bond on Form 2738 (5110.68) as provided in Sec. 252.51. The penal 
sum of the bond shall be sufficient to cover the amount of drawback 
which will at any time constitute a charge against the bond:

Provided, That the maximum penal sum shall not exceed $200,000, but in 
no case shall the penal sum be less than $1,000: Provided further, That 
where the claimant desires to remove distilled spirits to a customs 
bonded warehouse as provided in Sec. 252.171(d) and the terms of his 
bond on Form 2738 (5110.68), then in force, do not cover such removals, 
he shall either file a consent of surety on Form 1533 to extend the 
terms of such bond to cover such removals or file a new bond on Form 
2738 (5110.68).

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as 
amended, 84 Stat. 1965; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062, 5066)

[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-62, 44 FR 71721, Dec. 11, 1979; T.D. 
ATF-198, 50 FR 8559, Mar. 1, 1985]