[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR28]

[Page 804-805]
 
            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.  28.20  Alternate methods or procedures; and emergency variations from 

      Withdrawal or Lading for Use on Certain Vessels and Aircraft


requirements.

    (a) Alternate methods or procedures--(1) Application. An exporter, 
after receiving approval from the appropriate TTB officer, may use an 
alternate method or procedure (including alternate construction or 
equipment) in lieu of a method or procedure prescribed by this part. An 
exporter wishing to use an alternate method or procedure may apply to 
the appropriate TTB officer. The exporter shall describe the proposed 
alternate method or procedure and shall set forth the reasons for its 
use.
    (2) Approval by appropriate TTB officer. The appropriate TTB officer 
may approve the use of an alternate method or procedure if:
    (i) The applicant shows good cause for its use;
    (ii) It is consistent with the purpose and effect of the procedure 
prescribed by this part, and provides equal security to the revenue;
    (iii) It is not contrary to law; and
    (iv) It will not cause an increase in cost to the Government and 
will not hinder the effective administration of this part.
    (3) Exceptions. The appropriate TTB officer will not authorize an 
alternate method or procedure relating to the giving of a bond or the 
payment of tax.
    (4) Conditions of approval. An exporter may not employ an alternate 
method or procedure until the appropriate TTB officer has approved its 
use. The exporter shall, during the terms of the authorization of an 
alternate method or procedure, comply with the terms of the approved 
application.
    (b) Emergency variations from requirements--(1) Application. When an 
emergency exists, an exporter may apply to the appropriate TTB officer 
for a variation from the requirements of this part relating to 
construction, equipment, and methods of operation. The exporter shall 
describe the proposed variation and set forth the reasons for using it.
    (2) Approval by appropriate TTB officer. The appropriate TTB officer 
may approve an emergency variation from requirements if:
    (i) An emergency exists;
    (ii) The variation from the requirements is necessary;
    (iii) It will afford the same security and protection to the revenue 
as intended by the specific regulations;
    (iv) It will not hinder the effective administration of this part; 
and
    (v) It is not contrary to law.
    (3) Conditions of approval. An exporter may not employ an emergency 
variation from the requirements until the appropriate TTB officer has 
approved its use. Approval of variations from requirements are 
conditioned upon compliance with the conditions and limitations set 
forth in the approval.
    (4) Automatic termination of approval. If the exporter fails to 
comply in good faith with the procedures, conditions or limitations set 
forth in the approval, authority for the variation

[[Page 805]]

from requirements is automatically terminated and the exporter is 
required to comply with prescribed requirements of regulations from 
which those variations were authorized.
    (c) Withdrawal of approval. If the appropriate TTB officer finds the 
revenue is jeopardized or the effective administration of this part is 
hindered by the approval, such TTB officer may withdraw approval for an 
alternate method or procedure or for an emergency variation from 
requirements, approved under paragraph (a) or (b) of this section.

(Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec. 
201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))

[T.D. ATF-199, 50 FR 9201, Mar. 6, 1985, as amended by T.D. ATF-477, 67 
FR 18088, Apr. 15, 2002; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]