[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 792]

 

            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 D_Bonds and Consents of Surety

 

Sec.  28.70  Termination of bonds, Forms 2734 (5120.25) and 2736 (5100.12).



    Bonds, Forms 2734 (5120.25) and 2736 (5100.12), covering a specific 

lot of distilled spirits or wines withdrawn without payment of tax under 

this part, will be canceled by the appropriate TTB officer on receipt by 

him of TTB Form 5100.11 properly executed by the appropriate customs 

official or armed services officer, as required by this part, evidencing 

that the distilled spirits or wines have been duly exported, laden for 

use on vessels or aircraft, deposited in a foreign-trade zone, or 

deposited in a manufacturing bonded warehouse, as the case may be, or of 

evidence satisfactory to him that the distilled spirits or wines have 

been otherwise lawfully disposed of or accounted for: Provided, That all 

liability under the bond to be canceled has been terminated.



(72 Stat. 1352; 26 U.S.C. 5175)



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

and amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. TTB-8, 69 

FR 3832, Jan. 27, 2004]