[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 794]

 

            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 E_Withdrawal of Distilled Spirits Without Payment of Tax for 

 Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade 

       Zone, or Transportation to a Manufacturing Bonded Warehouse

 

Sec.  28.92  Application or notice, TTB Form 5100.11.



    (a) Export, use on vessels and aircraft, and transfer to a foreign-

trade zone or a customs bonded warehouse. Application for or notice of 

the withdrawal of distilled spirits without payment of tax for 

exportation from the United States, or for use on vessels and aircraft, 

or for transfer to a customs bonded warehouse or a foreign-trade zone, 

shall be made by the exporter on TTB Form 5100.11. If the exporter is 

not the proprietor of the bonded premises of the distilled spirits plant 

from which the spirits are to be withdrawn, the exporter shall prepare 

TTB Form 5100.11 as an application, in accordance with the instructions 

on the form, and shall forward all copies of the form in accordance with 

instructions for the form. If the exporter is the proprietor of the 

bonded premises of the distilled spirits plant from which the spirits 

are withdrawn, the exporter shall prepare TTB Form 5100.11 as a notice 

in accordance with the instructions on the form.

    (b) Manufacturing bonded warehouse. Application for the withdrawal 

of distilled spirits without payment of tax for transportation to and 

deposit in a manufacturing bonded warehouse shall be made by the 

proprietor of such warehouse on TTB Form 5100.11, in accordance with the 

instructions on the form.



(Approved by the Office of Management and Budget under control number 

152-0190)



(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214); 

Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066))



[T.D. ATF-198, 50 FR 8559, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR 

3832, Jan. 27, 2004]