[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 805-806]
 
            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.  28.22  Vessels employed in the fisheries.

    Liquors may be withdrawn or laden under the provisions of paragraphs 
(b) and (e) of Sec.  28.21 relating to vessels employed in the 
fisheries, only for use on vessels of the United States documented to 
engage in the fisheries and foreign fishing vessels of 5 net tons or 
over if the district director of customs is satisfied by reason of the 
quantity requested in the light of (a) whether the vessel is employed in 
substantially continuous fishing activities, and (b) the vessel's 
complement, that none of the liquors to be withdrawn or laden are 
intended to be removed from the vessel in, or otherwise returned to, the 
United States. Such withdrawal or lading shall be conditioned upon 
compliance with the applicable provisions of this part. Lading of such 
liquors for use on such vessels shall be subject to approval by the 
district director of customs of a special written application by the 
withdrawer or the vessel's master on customs Form 5125 (in duplicate) 
and a statement by the withdrawer in his application or notice on the 
required TTB Form 5100.11, 5110.30, 1582-A (5120.24), 1582-B (5130.6), 
or 1689 (5130.12), as the case may be, that the liquors are to be laden 
for use as supplies on a vessel employed in the fisheries. The

[[Page 806]]

original application on customs Form 5125, after approval, shall be 
stamped with the serial number of the TTB Form 5100.11, 5110.30, 1582-A 
(5120.24), 1582-B (5130.6), or 1689 (5130.12), as the case may be, and 
the date thereof, and shall be returned by the district director of 
customs to the withdrawer or vessel's master for use as prescribed 
below. Approval of each such application shall be subject to the 
condition that the original shall be presented thereafter by the 
withdrawer or the vessel's master to the district director of customs 
within 24 hours (excluding Saturday, Sunday, and holidays) after each 
subsequent arrival of the vessel at a customs port or station and that 
an accounting shall be made at the time of such presentation of the 
disposition of the liquors until the district director of customs is 
satisfied that they have been consumed on board, or landed under customs 
supervision, and takes up the authorization. The approval of customs 
Form 5125 shall be subject to the further condition that any such 
liquors remaining on board while the vessel is in port shall be 
safeguarded in the manner and to such extent as the director of the port 
or place of arrival shall deem necessary. When such liquors have been 
accounted for to the satisfaction of the district director of customs, 
he shall execute his certificate of lading and use on both copies of the 
TTB Form 5100.11, 5110.30, 1582-A (5120.24), 1582-B (5130.6), or 1689 
(5130.12), as the case may be, and forward the original of the form 
according to its instructions. In the event of a failure on the part of 
the withdrawer or the master of the vessel to comply with the conditions 
of this section or upon receipt of evidence that the liquors were not 
lawfully used as supplies on the vessel, the district director of 
customs shall advise the appropriate TTB officer of all the facts in the 
case for determination of any liability incurred. In the case of liquors 
withdrawn without payment of tax, assessment of tax liability found to 
have been incurred shall be made against the principal on the bond. In 
the case of taxpaid or tax determined liquors, the appropriate TTB 
officer shall determine as to whether to make demand upon the principal 
and the surety on the bond or to disallow the claim as the case may be.
    Note: As used in this section, the word ``withdrawer'' shall mean 
the person executing the application or notice, TTB Form 5100.11, 
5110.30, 1582-A (5120.24), 1582-B (5130.6), or 1689 (5130.12), as the 
case may be.

(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 
15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]

    Editorial Note: For Federal Register citations affecting Sec.  
28.22, see the List of CFR Sections Affected in the Finding Aids section 
of this volume.