Part 252 - EXPORTATION OF LIQUORS  


Subpart A - Scope
§ 252.1 - General.
§ 252.2 - Forms prescribed.
§ 252.3 - Related regulations.
§ 252.4 - Delegations of the Director.
Subpart B - Definitions
§ 252.11 - Meaning of terms.
Subpart C - Miscellaneous Provisions
Evidence of Exportation and Use
§ 252.40 - Evidence of exportation: distilled spirits and wine.
§ 252.41 - Evidence of lading for use on vessels or aircraft: distilled spirits and wine.
§ 252.42 - Evidence of deposit.
§ 252.43 - Evidence of exportation and lading for use on vessels and aircraft: beer.
Customs Bonded Warehouses
§ 252.26 - Entry of distilled spirits into customs bonded warehouses.
§ 252.27 - Entry of wine into customs bonded warehouses.
§ 252.28 - Withdrawal of wine and distilled spirits from customs bonded warehouses.
Retention of Records
§ 252.45 - Retention of records.
Manufacturing Bonded Warehouses
§ 252.25 - General.
Foreign-Trade Zones
§ 252.30 - Export status.
Withdrawal or Lading for Use on Certain Vessels and Aircraft
§ 252.20 - Alternate methods or procedures; and emergency variations from requirements.
§ 252.21 - General.
§ 252.22 - Vessels employed in the fisheries.
§ 252.23 - Reciprocating foreign countries.
Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone
§ 252.35 - General.
§ 252.36 - Application.
§ 252.37 - Action by appropriate ATF officer.
§ 252.38 - Action by district director of customs.
Penalties of Perjury
§ 252.48 - Execution under penalties of perjury.
Subpart D - Bonds and Consents of Surety
§ 252.51 - General.
§ 252.52 - Corporate surety.
§ 252.53 - Deposit of securities in lieu of corporate surety.
§ 252.54 - Consents of surety.
§ 252.55 - Authority to approve bonds and consents of surety.
§ 252.56 - Disapproval of bonds or consents of surety.
§ 252.57 - Appeal to Director.
§ 252.58 - Operations or unit bond—distilled spirits.
§ 252.59 - Bond, Form 5120.36.
§ 252.60 - Brewer's bond, Form 5130.22.
§ 252.61 - Bond, Form 2734 (5100.25).
§ 252.62 - Bond, Form 2735 (5100.30).
§ 252.63 - Bond, Form 2736 (5100.12).
§ 252.64 - Bond, Form 2737.
§ 252.65 - Bond, Form 2738 (5110.68).
§ 252.66 - Strengthening bonds.
§ 252.67 - New or superseding bonds.
Charges and Credits
§ 252.80 - Charges and credits on bonds.
Termination of Bonds
§ 252.70 - Termination of bonds, Forms 2734 (5120.25) and 2736 (5100.12).
§ 252.71 - Termination of bonds, Forms 2735 (5100.30), 2737 (5110.67), and 2738 (5110.68).
§ 252.72 - Application of surety for relief from bond.
§ 252.73 - Relief of surety from bond.
§ 252.74 - Release of pledged securities.
§ 252.52a - Filing of powers of attorney.
§ 252.52b - Execution of powers of attorney.
Subpart E - Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse
§ 252.91 - General.
§ 252.92 - Application or notice, ATF Form 5100.11.
§ 252.93 - Carrier to be designated.
§ 252.94 - Containers.
§ 252.95 - Change of packages for exportation.
§ 252.96 - Approval of application.
§ 252.97 - [Reserved]
§ 252.98 - Inspection and regauge.
§ 252.100 - [Reserved]
§ 252.101 - Packages to be stamped.
§ 252.102 - Bottles to have closures affixed.
§ 252.103 - Export marks.
§ 252.104 - Certificates of origin.
§ 252.105 - Report of inspection and tax liability.
§ 252.106 - Consignment, shipment, and delivery.
§ 252.107 - Disposition of forms.
Return of Spirits to Bonded Premises
§ 252.115 - General.
§ 252.116 - Notice of return of spirits withdrawn without payment of tax.
§ 252.117 - Responsibility for return of spirits.
§ 252.118 - Receipt of spirits.
Losses
§ 252.110 - Losses.
Subpart F - Withdrawal of Wine Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded Warehouse
§ 252.121 - General.
§ 252.122 - Application or notice, ATF Form 5100.11.
§ 252.123 - Export marks.
§ 252.124 - Consignment, shipment, and delivery.
§ 252.125 - Disposition of forms.
§ 252.126 - Proprietor's report.
§ 252.127 - Losses.
Return of Wines to Bonded Wine Cellar
§ 252.130 - General.
§ 252.131 - Application for return of wines withdrawn without payment of tax.
§ 252.132 - Responsibility for return of wine.
§ 252.133 - Disposition of forms.
Subpart G - Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone
§ 252.141 - General.
§ 252.142 - Notice, Form 1689 (5130.12).
§ 252.143 - Containers.
§ 252.144 - Export marks.
§ 252.145 - Consignment, shipment and delivery.
§ 252.146 - Disposition of forms.
§ 252.147 - Return of beer or beer concentrate.
§ 252.148 - Brewer's report.
§ 252.149 - Losses.
§ 252.150 - Charges and credits on bond.
Subpart H - Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone
§ 252.151 - General.
§ 252.152 - Notice, ATF Form 5100.11.
§ 252.153 - Withdrawal procedure.
§ 252.154 - Export marks.
§ 252.155 - Consignment, shipment, and delivery.
§ 252.156 - Losses.
Return of Specially Denatured Spirits to Bonded Premises
§ 252.160 - General.
§ 252.161 - Notice of return of specially denatured spirits.
§ 252.162 - Responsibility for return of specially denatured spirits.
§ 252.163 - Receipt of specially denatured spirits.
Subpart I - Exportation of Distilled Spirits With Benefit of Drawback
§ 252.171 - General.
Filing of Notice and Removal
§ 252.190 - Notice, ATF Form 5110.30.
§ 252.191 - [Reserved]
§ 252.192 - Packages of distilled spirits to be gauged.
§ 252.193 - Export marks.
§ 252.196 - Consignment, shipment, and delivery.
§ 252.197 - Return of spirits withdrawn for export with benefit of drawback.
§ 252.198 - Notice of return.
§ 252.199 - Responsibility for return of spirits withdrawn for export with benefit of drawback.
§§ 252.194--252.195 - [Reserved]
§ 252.195a - Claims on spirits tax determined before January 1, 1980.
§ 252.195b - Claims on spirits tax determined on and after January 1, 1980.
Subpart K - Exportation of Wine With Benefit of Drawback
§ 252.211 - General.
§ 252.212 - Persons authorized.
§ 252.213 - [Reserved]
§ 252.214 - Notice and claim, Form 1582-A (5120.24).
§ 252.215 - Certificate of tax determination, Form 2605 (5120.20).
§ 252.216 - Export marks.
§ 252.217 - Consignment, shipment, and delivery.
§ 252.218 - Disposition of Forms 1582-A (5120.24).
§ 252.219 - Return of wine withdrawn for export with benefit of drawback.
§ 252.220 - Notice of return.
§ 252.220a - Responsibility for return of wine withdrawn for export with benefit of drawback.
Subpart L - Exportation of Beer With Benefit of Drawback
§ 252.221 - General.
§ 252.222 - Claim, Form 1582-B (5130.6).
§ 252.223 - Export marks.
Consignment, Shipment, and Delivery
§ 252.230 - Consignment, shipment, and delivery.
Execution of Claims
§ 252.225 - Removals of beer by brewer.
§ 252.226 - Removals of beer by agent on behalf of brewer.
§ 252.227 - Removals of beer by persons other than the brewer or agent of the brewer.
Subpart M - Shipment or Delivery for Export
Consignment
§ 252.241 - Shipment for export, or for use on vessels.
§ 252.242 - Shipment for use on aircraft.
§ 252.243 - Shipment to armed services.
§ 252.244 - Shipment to manufacturing bonded warehouse.
§ 252.245 - Shipment to foreign-trade zone.
§ 252.246 - Delivery for shipment.
§ 252.247 - Change in consignee.
§ 252.244a - Shipment to a customs bonded warehouse.
Bills of Lading
§ 252.250 - Bills of lading required.
§ 252.251 - Railway express receipts.
§ 252.252 - Air express or freight bills of lading.
§ 252.253 - Certificate by export carrier.
Subpart N - Proceedings at Ports of Export
§ 252.261 - Notice to district director of customs.
§ 252.262 - Delay in lading at port.
§ 252.263 - [Reserved]
§ 252.264 - Lading for exportation.
§ 252.265 - Evidence of fraud.
§ 252.266 - Release of detained merchandise.
§ 252.267 - Exportation from interior port.
§ 252.268 - Receipt for liquors for use on vessels or aircraft.
§ 252.269 - Certification by district director of customs.
Receipt by Armed Services
§ 252.275 - Receipt by armed services.
Alternate Procedures
§ 252.295 - Exception for export of beer.
Receipt in Customs Bonded Warehouse
§ 252.286 - Receipt in customs bonded warehouse.
Lading for Use on Aircraft
§ 252.280 - Distilled spirits and wines.
§ 252.281 - Certificate of use for distilled spirits and wines.
§ 252.282 - Beer.
Customs Gauge
§ 252.291 - Customs Form 6001.
Receipt in Manufacturing Bonded Warehouse
§ 252.285 - Receipt in manufacturing bonded warehouse.
Receipt in Foreign-Trade Zone
§ 252.290 - Receipt in foreign trade zone.
Subpart O - Losses
Wine
§ 252.315 - Loss of wine in transit.
§ 252.316 - Notice to exporter.
§ 252.317 - Filing of claims.
§ 252.318 - Action on claim.
Distilled Spirits
§ 252.301 - Loss of distilled spirits in transit.
§ 252.302 - Notice to exporter.
§ 252.303 - Filing of claims.
§ 252.304 - Action on claim.
Beer And Beer Concentrate
§ 252.320 - Loss of beer and beer concentrate in transit.
§ 252.321 - Tax assessed on loss not accounted for.
Specially Denatured Spirits
§ 252.310 - Loss of specially denatured spirits in transit.
Subpart P - Action on Claims
§ 252.331 - Claims supported by bond, Form 2738 (5110.68).
§ 252.332 - Claim against bond.
§ 252.333 - Where no bond is filed.
§ 252.334 - Credit allowance.
§ 252.335 - Disallowance of claim.