[Code of Federal Regulations]

[Title 27, Volume 1]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 27CFR28]



[Page 779-781]

 

            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 B_Definitions

 

Sec.  28.11  Meaning of terms.





    When used in this part and in forms prescribed under this part, 

where not otherwise distinctly expressed or manifestly incompatible with 

the intent thereof, terms shall have the meaning ascribed in this 

section. Words in the plural form shall include the singular, and vice 

versa, and words importing the masculine gender shall include the 

feminine. The terms ``includes'' and ``including'' do not exclude things 

not enumerated which are in the same general class.

    Administrator. The Administrator, Alcohol and Tobacco Tax and Trade 

Bureau, Department of the Treasury, Washington, DC.

    Appropriate TTB officer. An officer or employee of the Alcohol and 

Tobacco Tax and Trade Bureau (TTB) authorized to perform any functions 

relating to the administration or enforcement of this part by TTB Order 

1135.28, Delegation of the Administrator's Authorities in 27 CFR part 

28, Exportation of Alcohol.

    Beer. Beer, ale, porter, stout, and other similar fermented 

beverages (including sake or similar products) of any name or 

description containing one-half of 1 percent or more of alcohol by 

volume, brewed or produced from malt, wholly or in part, or from any 

substitute therefor.

    Bonded premises--distilled spirits plant. The premises of a 

distilled spirits plant, or part thereof, on which distilled spirits 

operations defined in 26 U.S.C. 5002 are authorized to be conducted.

    Bonded wine cellar. Premises established under part 24 of this 

chapter for the production, blending, cellar treatment, storage, 

bottling, packaging, or repackaging of untaxpaid wine.

    Brewer. A proprietor of a brewery.

    Brewery. Premises established under part 25 of this chapter for the 

production of beer.

    Bulk container. any container having a capacity of more than 1 

gallon.

    CFR. The Code of Federal Regulations.

    Container. Any receptacle, vessel, or any form of package, bottle, 

can, tank, or pipeline used, or capable of being used, for holding, 

storing, transferring, or conveying liquors.

    Customs bonded warehouse. A customs bonded warehouse, class 2, 3, or 

8, established under the provisions of Customs Regulations (19 CFR 

chapter I).



[[Page 780]]



    Customs officer. Any officer of the Customs Service or any 

commissioned, warrant, or petty officer of the Coast Guard, or any agent 

or other person authorized by law or designated by the Secretary of the 

Treasury to perform the duties of an officer of the Customs Service.

    Delegate. Any officer, employee, or agency of the Department of the 

Treasury authorized by the Secretary of the Treasury directly, or 

indirectly by one or more redelegations of authority, to perform the 

function mentioned or described in the context.

    District director of customs. The district director of customs at a 

headquarters port of the district (except the district of New York, NY), 

the area directors of customs in the district of New York, NY, and the 

port director at a port not designated as a headquarters port.

    Distilled spirits or spirits. That substance known as ethyl alcohol, 

ethanol, or spirits of wine, in any form (including all dilutions and 

mixtures thereof, from whatever source or by whatever process produced) 

but not denatured spirits.

    Distilled spirits plant. An establishment qualified under the 

provisions of part 19 of this chapter for the production, warehousing, 

or processing of spirits, or for authorized combinations of such 

operations.

    Executed under penalties of perjury. Signed with the prescribed 

declaration under the penalties of perjury as provided on or with 

respect to the return, claim, form, or other document or, where no form 

of declaration is prescribed, with the declaration:



    I declare under the penalties of perjury that this ---------- 

(insert type of document such as statement, report, certificate, 

application, claim, or other document), including the documents 

submitted in support thereof, has been examined by me and, to the best 

of my knowledge and belief, is true, correct, and complete.



    Exportation. A severance of goods from the mass of things belonging 

to the United States with the intention of uniting them to the mass of 

things belonging to some foreign country and shall include shipments to 

any possession of the United States. The export character of any 

shipment shall be determined by the intention with which it is made, and 

it assumes an export character only when destined for use in a foreign 

country or in a possession of the United States. For the purposes of 

this part, shipments to the Commonwealth of Puerto Rico, to the 

territories of the Virgin Islands, American Samoa and Guam, and to the 

Panama Canal Zone shall also be treated as exportations.

    Foreign-trade zone or zone. A foreign-trade zone established and 

operated pursuant to the Act of June 18, 1934, as amended.

    Gallon or wine gallon. The liquid measure equivalent to the volume 

of 231 cubic inches.

    Liquor. Distilled spirits, wines, and/or beer.

    Liter. A metric unit of capacity equal to 1,000 cubic centimeters of 

alcoholic beverage, and equivalent to 33.814 fluid ounces. A liter is 

divided into 1,000 milliliters. Milliliter or milliliters may be 

abbreviated as ``ml''.

    Manufacturing bonded warehouse. A manufacturing bonded warehouse, 

class six, established under the provisions of Customs Regulations (19 

CFR, chapter I).

    Package. Any cask, keg, barrel, drum, or similar portable container.

    Person. An individual, a trust, an estate, a partnership, an 

association, a company, or a corporation.

    Proof. The ethyl alcohol content of a liquid at 60 degrees 

Fahrenheit, stated as twice the percent of ethyl alcohol by volume.

    Proof gallon. A gallon at 60 degrees Fahrenheit which contains 50 

percent by volume of ethyl alcohol having a specific gravity of 0.7939 

at 60 degrees Fahrenheit referred to water at 60 degrees Fahrenheit as 

unity, or the alcoholic equivalent thereof.

    Proprietor. The person who operates the brewery, distilled spirits 

plant, bonded wine cellar, taxpaid wine bottling house, or manufacturing 

bonded warehouse, as the case may be, referred to in this part.

    Secretary. The Secretary of the Treasury or his delegate.



[[Page 781]]



    Specially denatured spirits. Alcohol or rum, as defined in part 21 

of this chapter, denatured pursuant to the formulas authorized in part 

21 for specially denatured alcohol or rum.

    Tank truck. A tank-equipped semi-trailer, trailer, or truck.

    Tax. The distilled spirits tax, the beer tax, or the applicable wine 

tax, as the case may be, imposed by 26 U.S.C. chapter 51.

    U.S.C. The United States Code.

    Wine. All kinds and types of wine having not in excess of 24 percent 

of alcohol by volume.

    Zone operator. The person to which the privilege of establishing, 

operating, and maintaining a foreign-trade zone has been granted by the 

Foreign-Trade Zones Board created by the Act of June 18, 1934, as 

amended.



(68A Stat. 917, as amended (26 U.S.C. 7805); 49 Stat. 981, as amended 

(27 U.S.C. 205))



[T.D. ATF-48, 43 FR 13552, Mar. 31, 1978, as amended by T.D. ATF-51, 43 

FR 24243, June 2, 1978; 44 FR 55854, Sept. 28, 1979; T.D. ATF-62, 44 FR 

71720, Dec. 11, 1979; T.D. ATF-199, 50 FR 9201, Mar. 6, 1985; T.D. ATF-

224, 51 FR 7698, Mar. 5, 1986; T.D. ATF-477, 67 FR 18088, Apr. 15, 2002; 

T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]