[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 809-810]
 
            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.  28.40  Evidence of exportation: distilled spirits and wine.

    The exportation of any shipment of distilled spirits or wine may be 
evidenced by:
    (a) A copy of the export bill of lading (Sec.  28.250); or
    (b) A copy of the railway express receipt (Sec.  28.251); or
    (c) A copy of the air express receipt (Sec.  28.252); or
    (d) A copy of the through bill of lading where exportation is to a 
contiguous foreign country (Sec.  28.250); or

[[Page 810]]

    (e) A certificate by the export carrier, as provided for in Sec.  
28.253.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 
5214, 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; T.D. TTB-8, 69 FR 
3831, Jan. 27, 2004]