[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 785]

 

            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.  28.30  Export status.



    (a) Distilled spirits and wines manufactured, produced, bottled in 

bottles packed in containers, or packaged in casks or other bulk 

containers in the United States, and beer brewed or produced in the 

United States may be transferred to a foreign-trade zone for the sole 

purpose of exportation, or storage pending exportation. Liquors 

deposited in a foreign-trade zone under this part solely for such 

purposes are considered to be exported. Export status is not acquired 

until application on Form 214 for admission of the liquors into the zone 

has been approved by the district director of customs under the 

appropriate provision of 19 CFR chapter I, and the required 

certification of deposit has been made on the TTB form prescribed in 

this part.

    (b) The provisions of subpart H of this part do not apply to 

specially denatured spirits transferred to a foreign-trade zone for use 

in the manufacture of articles pursuant to the provisions of 19 U.S.C. 

81c(c). Transfer of domestic specially denatured spirits to a qualified 

user in a foreign-trade zone is made free of tax under the provisions of 

part 20 of this chapter. Such transfer does not place the domestic 

specially denatured spirits in an export status.



(48 Stat. 999, as amended (19 U.S.C. 81c))



[T.D. ATF-274, 53 FR 25157, July 5, 1988, as amended by T.D. TTB-8, 69 

FR 3831, Jan. 27, 2004]



 Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone