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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 27 - Alcohol, Tobacco Products and Firearms |
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Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
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SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
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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. |
| § 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. |
| § 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. |