[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 781-782]

 

            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 C_Miscellaneous Provisions

 

Sec.  28.20  Alternate methods or procedures; and emergency variations 

from requirements.



      Withdrawal or Lading for Use on Certain Vessels and Aircraft





    (a) Alternate methods or procedures--(1) Application. An exporter, 

after receiving approval from the appropriate TTB officer, may use an 

alternate method or procedure (including alternate construction or 

equipment) in lieu of a method or procedure prescribed by this part. An 

exporter wishing to use an alternate method or procedure may apply to 

the appropriate TTB officer. The exporter shall describe the proposed 

alternate method or procedure and shall set forth the reasons for its 

use.

    (2) Approval by appropriate TTB officer. The appropriate TTB officer 

may approve the use of an alternate method or procedure if:

    (i) The applicant shows good cause for its use;

    (ii) It is consistent with the purpose and effect of the procedure 

prescribed by this part, and provides equal security to the revenue;

    (iii) It is not contrary to law; and

    (iv) It will not cause an increase in cost to the Government and 

will not hinder the effective administration of this part.

    (3) Exceptions. The appropriate TTB officer will not authorize an 

alternate method or procedure relating to the giving of a bond or the 

payment of tax.

    (4) Conditions of approval. An exporter may not employ an alternate 

method or procedure until the appropriate TTB officer has approved its 

use. The exporter shall, during the terms of the authorization of an 

alternate method or procedure, comply with the terms of the approved 

application.

    (b) Emergency variations from requirements--(1) Application. When an 

emergency exists, an exporter may apply to the appropriate TTB officer 

for a variation from the requirements of this part relating to 

construction, equipment, and methods of operation. The exporter shall 

describe the proposed variation and set forth the reasons for using it.

    (2) Approval by appropriate TTB officer. The appropriate TTB officer 

may approve an emergency variation from requirements if:

    (i) An emergency exists;

    (ii) The variation from the requirements is necessary;

    (iii) It will afford the same security and protection to the revenue 

as intended by the specific regulations;

    (iv) It will not hinder the effective administration of this part; 

and

    (v) It is not contrary to law.

    (3) Conditions of approval. An exporter may not employ an emergency 

variation from the requirements until the appropriate TTB officer has 

approved its use. Approval of variations from requirements are 

conditioned upon compliance with the conditions and limitations set 

forth in the approval.

    (4) Automatic termination of approval. If the exporter fails to 

comply in good faith with the procedures, conditions or limitations set 

forth in the approval, authority for the variation



[[Page 782]]



from requirements is automatically terminated and the exporter is 

required to comply with prescribed requirements of regulations from 

which those variations were authorized.

    (c) Withdrawal of approval. If the appropriate TTB officer finds the 

revenue is jeopardized or the effective administration of this part is 

hindered by the approval, such TTB officer may withdraw approval for an 

alternate method or procedure or for an emergency variation from 

requirements, approved under paragraph (a) or (b) of this section.



(Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec. 

201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))



[T.D. ATF-199, 50 FR 9201, Mar. 6, 1985, as amended by T.D. ATF-477, 67 

FR 18088, Apr. 15, 2002; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]