[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 785-786]

 

            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.  28.36  Application.



    Liquors deposited in a foreign-trade zone from the United States 

which have become unmerchantable or unfit for export may be destroyed. 

The exporter shall prepare a letter application, in duplicate, and 

submit it to the appropriate TTB officer. The application shall identify 

the name and address of the exporter and contain the following 

information:

    (a) The kind and quantity of the liquor, the serial numbers, if any, 

of the containers thereof, and identification of the zone in which the 

liquor is stored;

    (b) The name and address of the producer bottler or packager of the 

liquor, and the name, registry number, if any, and location of the 

plant, warehouse or other establishment from which such liquors were 

withdrawn for transportation to and deposit in the foreign-trade zone;

    (c) The date, form, and 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, in the case of liquors on which drawback of internal 

revenue tax has been allowed, the TTB assigned claim number;

    (d) Whether the liquor has become unmerchantable or unfit for export 

after deposit in the zone, together with all the known facts relating 

thereto; and



[[Page 786]]



    (e) Whether the unmerchantable or unfit liquor is covered by valid 

insurance in excess of the market value thereof, exclusive of tax. If 

the liquor is insured, the application shall show its market value, the 

amount and date of each and every policy of insurance, the name and 

location of the company by which each and every policy was issued, the 

name and address of the bona fide owner of the liquor, and to the best 

of the affiant's knowledge, whether any other person or party is 

indemnified against the loss of the liquor by reason of its spoilage or 

destruction.



Such application shall be signed by the exporter or his authorized agent 

and be executed under the penalties of perjury. The appropriate TTB 

officer may require any further evidence as is deemed necessary. The 

operator of the foreign-trade zone shall countersign the application or 

otherwise indicate thereon his knowledge of and concurrence in the 

application to destroy the liquor. The exporter shall file the 

application with the district director of customs in whose district the 

foreign-trade zone is located; at the same time the exporter shall 

likewise file Zone Form E in accordance with Customs Regulations (19 CFR 

chapter I). On receipt of the application the district director of 

customs shall determine the completeness thereof and shall report any 

facts relating to the condition of the liquor of which he may have 

knowledge. The original application shall be forwarded to the 

appropriate TTB officer and the district director of customs shall 

retain the copy for his files.



[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.  

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

of this volume.