Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 252 - EXPORTATION OF LIQUORS |
Subpart C - Miscellaneous Provisions |
Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone |
§ 252.35 - General.
Latest version.
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Liquors may not, under the law, be transferred to a foreign-trade zone for the purpose of destruction. However, liquors transported to and deposited in a foreign-trade zone for exportation or for storage pending exportation may be destroyed under the supervision of the district director of customs, where it is shown to the satisfaction of the appropriate ATF officer that the liquors, after deposit in a zone, have become unmerchantable or unfit for export.