[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 808-809]
 
            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.  28.36  Application.

    Liquors deposited in a foreign-trade zone from the United States 
which have become unmerchantable or unfit for export may be destroyed. 
The exporter shall prepare a letter application, in duplicate, and 
submit it to the appropriate TTB officer. The application shall identify 
the name and address of the exporter and contain the following 
information:
    (a) The kind and quantity of the liquor, the serial numbers, if any, 
of the containers thereof, and identification of the zone in which the 
liquor is stored;
    (b) The name and address of the producer bottler or packager of the 
liquor, and the name, registry number, if any, and location of the 
plant, warehouse or other establishment from which such liquors were 
withdrawn for transportation to and deposit in the foreign-trade zone;
    (c) The date, form, and 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, in the case of liquors on which drawback of internal 
revenue tax has been allowed, the TTB assigned claim number;
    (d) Whether the liquor has become unmerchantable or unfit for export 
after deposit in the zone, together with all the known facts relating 
thereto; and

[[Page 809]]

    (e) Whether the unmerchantable or unfit liquor is covered by valid 
insurance in excess of the market value thereof, exclusive of tax. If 
the liquor is insured, the application shall show its market value, the 
amount and date of each and every policy of insurance, the name and 
location of the company by which each and every policy was issued, the 
name and address of the bona fide owner of the liquor, and to the best 
of the affiant's knowledge, whether any other person or party is 
indemnified against the loss of the liquor by reason of its spoilage or 
destruction.

Such application shall be signed by the exporter or his authorized agent 
and be executed under the penalties of perjury. The appropriate TTB 
officer may require any further evidence as is deemed necessary. The 
operator of the foreign-trade zone shall countersign the application or 
otherwise indicate thereon his knowledge of and concurrence in the 
application to destroy the liquor. The exporter shall file the 
application with the district director of customs in whose district the 
foreign-trade zone is located; at the same time the exporter shall 
likewise file Zone Form E in accordance with Customs Regulations (19 CFR 
chapter I). On receipt of the application the district director of 
customs shall determine the completeness thereof and shall report any 
facts relating to the condition of the liquor of which he may have 
knowledge. The original application shall be forwarded to the 
appropriate TTB officer and the district director of customs shall 
retain the copy for his files.

[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.  
28.36, see the List of CFR Sections Affected in the Finding Aids section 
of this volume.