[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR28.1] [Page 756-759] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 28_EXPORTATION OF ALCOHOL--Table of Contents Subpart A_Scope Sec. 28.1 General. Subpart A_Scope Sec. 28.1 General. 28.2 Forms prescribed. 28.3 Related regulations. 28.4 Delegations of the Administrator . Subpart B_Definitions 28.11 Meaning of terms. Subpart C_Miscellaneous Provisions Withdrawal or Lading for Use on Certain Vessels and Aircraft 28.20 Alternate methods or procedures; and emergency variations from requirements. 28.21 General. 28.22 Vessels employed in the fisheries. 28.23 Reciprocating foreign countries. Manufacturing Bonded Warehouses 28.25 General. Customs Bonded Warehouses 28.26 Entry of distilled spirits into customs bonded warehouses. 28.27 Entry of wine into customs bonded warehouses. 28.28 Withdrawal of wine and distilled spirits from customs bonded warehouses. Foreign-Trade Zones 28.30 Export status. Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone 28.35 General. 28.36 Application. 28.37 Action by appropriate TTB officer. 28.38 Action by district director of customs. Evidence of Exportation and Use 28.40 Evidence of exportation: distilled spirits and wine. 28.41 Evidence of lading for use on vessles or aircraft: distilled spirits and wine. 28.42 Evidence of deposit. 28.43 Evidence of exportation and lading for use on vessels and aircraft: beer. Retention of Records 28.45 Retention of records. Penalties of Perjury 28.48 Execution under penalties of perjury. Subpart D_Bands and Consents of Surety 28.51 General. 28.52 Corporate surety. 28.52a Filing of powers of attorney. 28.52b Execution of powers of attorney. 28.53 Deposit of securities in lieu of corporate surety. 28.54 Consents of surety. 28.55 Authority to approve bonds and consents of surety. 28.56 Disapproval of bonds or consents of surety. 28.57 Appeal to Administrator. 28.58 Operations or unit bond--distilled spirits. 28.59 Bond, Form 5120.36. 28.60 Brewer's bond, Form 5130.22. 28.61 Bond, Form 2734 (5100.25). 28.62 Bond, Form 2735 (5100.30). 28.63 Bond, Form 2736 (5100.12). 28.64 Bond, Form 2737 (5110.67). 28.65 Bond, Form 2738 (5110.68). 28.66 Strengthening bonds. 28.67 New or superseding bonds. Termination of Bonds 28.70 Termination of bonds, Forms 2734 (5120.25) and 2736 (5100.12). 28.71 Termination of bonds, Forms 2735 (5100.30), 2737 (5110.67), and 2738 (5110.68). 28.72 Application of surety for relief from bond. 28.73 Relief of surety from bond. 28.74 Release of pledged securities. Charges and Credits 28.80 Charges and credits on bonds. 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 28.91 General. 28.92 Application or notice, TTB Form 5100.11. 28.93 Carrier to be designated. 28.94 Containers. 28.95 Change of packages for exportation. 28.96 Approval of application. 28.97 [Reserved] 28.98 Inspection and regauge. 28.100 [Reserved] 28.101 Packages to be stamped. [[Page 757]] 28.102 Bottles to have closures affixed. 28.103 Export marks. 28.104 Certificates of origin. 28.105 Report of inspection and tax liability. 28.106 Consignment, shipment, and delivery. 28.107 Disposition of forms. Losses 28.110 Losses. Return of Spirits to Bonded Premises 28.115 General. 28.116 Notice of return of spirits withdrawn without payment of tax. 28.117 Responsibility for return of spirits. 28.118 Receipt of spirits. 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 28.121 General. 28.122 Application or notice, TTB Form 5100.11. 28.123 Export marks. 28.124 Consignment, shipment, and delivery. 28.125 Disposition of forms. 28.126 Proprietor's report. 28.127 Losses. Return of Wines to Bonded Wine Cellar 28.130 General. 28.131 Application for return of wines withdrawn without payment of tax. 28.132 Responsibility for return of wine. 28.133 Disposition of forms. 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 28.141 General. 28.142 Notice, Form 1689. 28.143 Containers. 28.144 Export marks. 28.145 Consignment, shipment and delivery. 28.146 Disposition of forms. 28.147 Return of beer or beer concentrate. 28.148 Brewer's report. 28.149 Losses. 28.150 Charges and credits on bond. Subpart H_Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone 28.151 General. 28.152 Notice, TTB Form 5100.11. 28.153 Withdrawal procedure. 28.154 Export marks. 28.155 Consignment, shipment, and delivery. 28.156 Losses. Return of Specially Denatured Spirits to Bonded Premises 28.160 General. 28.161 Notice of return of specially denatured spirits. 28.162 Responsibility for return of specially denatured spirits. 28.163 Receipt of specially denatured spirits. Subpart I_Exportation of Distilled Spirits With Benefit of Drawback 28.171 General. Filing of Notice and Removal 28.190 Notice, TTB Form 5110.30. 28.191 [Reserved] 28.192 Packages of distilled spirits to be gauged. 28.193 Export marks. 28.194-28.195 [Reserved] 28.195b Claims on spirits tax determined on and after January 1, 1980. 28.196 Consignment, shipment, and delivery. 28.197 Return of spirits withdrawn for export with benefit of drawback. 28.198 Notice of return. 28.199 Responsibility for return of spirits withdrawn for export with benefit of drawback. Subpart J [Reserved] Subpart K_Exportation of Wine With Benefit of Drawback 28.211 General. 28.212 Persons authorized. 28.213 [Reserved] 28.214 Notice and claim, Form 1582-A (5120.24). 28.215 Certificate of tax determination, Form 2605 (5120.20). 28.216 Export marks. 28.217 Consignment, shipment, and delivery. 28.218 Disposition of Forms 1582-A (5120.24). 28.219 Return of wine withdrawn for export with benefit of drawback. 28.220 Notice of return. 28.220a Responsibility for return of wine withdrawn for export with benefit of drawback. Subpart L_Exportation of Beer With Benefit of Drawback 28.221 General. 28.222 Claim, Form 1582-B (5130.6). 28.223 Export marks. Execution of Claims 28.225 Removals of beer by brewer. 28.226 Removals of beer by agent on behalf of brewer. [[Page 758]] 28.227 Removals of beer by persons other than the brewer or agent of the brewer. Consignment, Shipment, and Delivery 28.230 Consignment, shipment, and delivery. Subpart M_Shipment or Delivery for Export Consignment 28.241 Shipment for export, or for use on vessels. 28.242 Shipment for use on aircraft. 28.243 Shipment to armed services. 28.244 Shipment to manufacturing bonded warehouse. 28.244a Shipment to a customs bonded warehouse. 28.245 Shipment to foreign-trade zone. 28.246 Delivery for shipment. 28.247 Change in consignee. Bills of Lading 28.250 Bills of lading required. 28.251 Railway express receipts. 28.252 Air express or freight bills of lading. 28.253 Certificate by export carrier. Subpart N_Proceedings at Ports of Export 28.261 Notice to district director of customs. 28.262 Delay in lading at port. 28.263 [Reserved] 28.264 Lading for exportation. 28.265 Evidence of fraud. 28.266 Release of detained merchandise. 28.267 Exportation from interior port. 28.268 Receipt for liquors for use on vessels or aircraft. 28.269 Certification by district director of customs. Receipt by Armed Services 28.275 Receipt by armed services. Lading for Use on Aircraft 28.280 Distilled spirits and wines. 28.281 Certificate of use for distilled spirits and wines. 28.282 Beer. Receipt in Manufacturing Bonded Warehouse 28.285 Receipt in manufacturing bonded warehouse. Receipt in Customs Bonded Warehouse 28.286 Receipt in customs bonded warehouse. Receipt in Foreign-Trade Zone 28.290 Receipt in foreign-trade zone. Customs Gauge 28.291 Customs Form 6001. Alternate Procedures 28.295 Exception for export of beer. Subpart O_Losses Distilled Spirits 28.301 Loss of distilled spirits in transit. 28.302 Notice to exporter. 28.303 Filing of claims. 28.304 Action on claim. Specially Denatured Spirits 28.310 Loss of specially denatured spirits in transit. Wine 28.315 Loss of wine in transit. 28.316 Notice to exporter. 28.317 Filing of claims. 28.318 Action on claim. Beer and Beer Concentrate 28.320 Loss of beer and beer concentrate in transit. 28.321 Tax assessed on loss not accounted for. Subpart P_Action on Claims 28.331 Claims supported by bond, Form 2738 (5110.68). 28.332 Claim against bond. 28.333 Where no bond is filed. 28.334 Credit allowance. 28.335 Disallowance of claim. Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5111, 5112, 5114, 5121, 5122, 5124, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h). Source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004 Editorial Note: Nomenclature changes to part 28 appear at 67 FR 18087 through 18090, Apr. 15, 2002. The regulations in this part relate to exportation, lading for use on vessels and aircraft, and the transfer to a foreign-trade zone or a manufacturing bonded warehouse, class 6, of distilled spirits (including specially denatured spirits), beer, and wine, and in the case of distilled spirits and wine only, transfer to a customs bonded warehouse as provided for in 26 U.S.C. 5066 and 5362, whether without payment of tax, free [[Page 759]] of tax, or with benefit of drawback, and includes requirements with respect to removal, shipment, lading, deposit, evidence of exportation, losses, claims, and bonds. [T.D. ATF-88, 46 FR 39814, Aug. 5, 1981]