[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 782-783]

 

            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.  28.22  Vessels employed in the fisheries.



    Liquors may be withdrawn or laden under the provisions of paragraphs 

(b) and (e) of Sec.  28.21 relating to vessels employed in the 

fisheries, only for use on vessels of the United States documented to 

engage in the fisheries and foreign fishing vessels of 5 net tons or 

over if the district director of customs is satisfied by reason of the 

quantity requested in the light of (a) whether the vessel is employed in 

substantially continuous fishing activities, and (b) the vessel's 

complement, that none of the liquors to be withdrawn or laden are 

intended to be removed from the vessel in, or otherwise returned to, the 

United States. Such withdrawal or lading shall be conditioned upon 

compliance with the applicable provisions of this part. Lading of such 

liquors for use on such vessels shall be subject to approval by the 

district director of customs of a special written application by the 

withdrawer or the vessel's master on customs Form 5125 (in duplicate) 

and a statement by the withdrawer in his application or notice on the 

required TTB Form 5100.11, 5110.30, 1582-A (5120.24), 1582-B (5130.6), 

or 1689 (5130.12), as the case may be, that the liquors are to be laden 

for use as supplies on a vessel employed in the fisheries. The



[[Page 783]]



original application on customs Form 5125, after approval, shall be 

stamped with the serial number of the TTB Form 5100.11, 5110.30, 1582-A 

(5120.24), 1582-B (5130.6), or 1689 (5130.12), as the case may be, and 

the date thereof, and shall be returned by the district director of 

customs to the withdrawer or vessel's master for use as prescribed 

below. Approval of each such application shall be subject to the 

condition that the original shall be presented thereafter by the 

withdrawer or the vessel's master to the district director of customs 

within 24 hours (excluding Saturday, Sunday, and holidays) after each 

subsequent arrival of the vessel at a customs port or station and that 

an accounting shall be made at the time of such presentation of the 

disposition of the liquors until the district director of customs is 

satisfied that they have been consumed on board, or landed under customs 

supervision, and takes up the authorization. The approval of customs 

Form 5125 shall be subject to the further condition that any such 

liquors remaining on board while the vessel is in port shall be 

safeguarded in the manner and to such extent as the director of the port 

or place of arrival shall deem necessary. When such liquors have been 

accounted for to the satisfaction of the district director of customs, 

he shall execute his certificate of lading and use on both copies of the 

TTB Form 5100.11, 5110.30, 1582-A (5120.24), 1582-B (5130.6), or 1689 

(5130.12), as the case may be, and forward the original of the form 

according to its instructions. In the event of a failure on the part of 

the withdrawer or the master of the vessel to comply with the conditions 

of this section or upon receipt of evidence that the liquors were not 

lawfully used as supplies on the vessel, the district director of 

customs shall advise the appropriate TTB officer of all the facts in the 

case for determination of any liability incurred. In the case of liquors 

withdrawn without payment of tax, assessment of tax liability found to 

have been incurred shall be made against the principal on the bond. In 

the case of taxpaid or tax determined liquors, the appropriate TTB 

officer shall determine as to whether to make demand upon the principal 

and the surety on the bond or to disallow the claim as the case may be.

    Note: As used in this section, the word ``withdrawer'' shall mean 

the person executing the application or notice, TTB Form 5100.11, 

5110.30, 1582-A (5120.24), 1582-B (5130.6), or 1689 (5130.12), as the 

case may be.



(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 

U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)



[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 

15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]



    Editorial Note: For Federal Register citations affecting Sec.  

28.22, see the List of CFR Sections Affected in the Finding Aids section 

of this volume.