[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 786-787]

 

            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.  28.40  Evidence of exportation: distilled spirits and wine.



    The exportation of any shipment of distilled spirits or wine may be 

evidenced by:

    (a) A copy of the export bill of lading (Sec.  28.250); or

    (b) A copy of the railway express receipt (Sec.  28.251); or

    (c) A copy of the air express receipt (Sec.  28.252); or

    (d) A copy of the through bill of lading where exportation is to a 

contiguous foreign country (Sec.  28.250); or



[[Page 787]]



    (e) A certificate by the export carrier, as provided for in Sec.  

28.253.



(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 

5214, 5362)



[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 

and amended by T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; T.D. TTB-8, 69 FR 

3831, Jan. 27, 2004]