[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 795]

 

            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.  28.95  Change of packages for exportation.



    Whenever the exporter desires to transfer distilled spirits from 

packages filled in internal revenue bond to such other suitable packages 

as may be desired for exportation, such change of packages shall be made 

under the procedures of part 19 of this chapter, prior to the 

preparation of TTB Form 5100.11 covering the removal of the distilled 

spirits.



(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1360, as amended, 

1374, as amended (26 U.S.C. 5205, 5206, 5301))



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

FR 3832, Jan. 27, 2004]