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Code of Federal Regulations (Last Updated: April 5, 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 A - Alcohol |
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Part 28 - Exportation of Alcohol |
| Subpart A - Scope |
| § 28.1 - General. |
| § 28.2 - Forms prescribed. |
| § 28.3 - Related regulations. |
| § 28.4 - Delegations of the Administrator. |
| Subpart B - Definitions |
| § 28.11 - Meaning of terms. |
| Subpart C - Miscellaneous Provisions |
| Retention of Records |
| § 28.45 - Retention of records. |
| Evidence of Exportation and Use |
| § 28.40 - Evidence of exportation: distilled spirits and wine. |
| § 28.41 - Evidence of lading for use on vessels or aircraft: distilled spirits and wine. |
| § 28.42 - Evidence of deposit. |
| § 28.43 - Evidence of exportation and lading for use on vessels and aircraft: beer. |
| Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone |
| § 28.35 - General. |
| § 28.36 - Application. |
| § 28.37 - Action by appropriate TTB officer. |
| § 28.38 - Action by district director of customs. |
| Foreign-Trade Zones |
| § 28.30 - Export status. |
| Customs Bonded Warehouses |
| § 28.26 - Entry of distilled spirits into customs bonded warehouses. |
| § 28.27 - Entry of wine into customs bonded warehouses. |
| § 28.28 - Withdrawal of wine and distilled spirits from customs bonded warehouses. |
| Penalties of Perjury |
| § 28.48 - Execution under penalties of perjury. |
| Withdrawal or Lading for Use on Certain Vessels and Aircraft |
| § 28.20 - Alternate methods or procedures; and emergency variations from requirements. |
| § 28.21 - General. |
| § 28.22 - Vessels employed in the fisheries. |
| § 28.23 - Reciprocating foreign countries. |
| Manufacturing Bonded Warehouses |
| § 28.25 - General. |
| Subpart D - Bonds and Consents of Surety |
| § 28.51 - General. |
| § 28.52 - Corporate surety. |
| § 28.53 - Deposit of securities or cash (including cash equivalent) in lieu of corporate surety. |
| § 28.54 - Consents of surety. |
| § 28.55 - Authority to approve bonds and consents of surety. |
| § 28.56 - Disapproval of bonds or consents of surety. |
| § 28.57 - Appeal to Administrator. |
| § 28.58 - Operations or unit bond - distilled spirits. |
| § 28.59 - Bond, Form 5120.36. |
| § 28.60 - Brewer's bond, Form 5130.22. |
| § 28.61 - Bond, Form 5100.25 |
| § 28.62 - Bond, Form 5100.30. |
| § 28.63 - Bond, Form 5100.12. |
| § 28.64 - Bond, Form 5110.67. |
| § 28.65 - [Reserved] |
| § 28.66 - Strengthening bonds. |
| § 28.67 - Superseding bonds and new bonds for previously exempt persons. |
| Termination of Bonds |
| § 28.70 - Termination of Bonds, Forms 5120.25 and 5100.12. |
| § 28.71 - Termination of bonds, Forms 5100.30 and 5110.67. |
| § 28.72 - Application of surety for relief from bond. |
| § 28.73 - Relief of surety from bond. |
| § 28.74 - Release of pledged securities or cash (including cash equivalents). |
| Charges and Credits |
| § 28.80 - Charges and credits on bonds. |
| § 28.52a - Filing of powers of attorney. |
| § 28.52b - Execution of powers of attorney. |
| § 28.91 - General. |
| § 28.92 - Application or notice, TTB Form 5100.11. |
| § 28.93 - Carrier to be designated. |
| § 28.94 - Containers. |
| § 28.95 - Change of packages for exportation. |
| § 28.96 - Approval of application. |
| § 28.97 - [Reserved] |
| § 28.98 - Inspection and regauge. |
| § 28.100 - [Reserved] |
| § 28.101 - Packages to be stamped. |
| § 28.102 - Bottles to have closures affixed. |
| § 28.103 - Export marks. |
| § 28.104 - Certificates of origin. |
| § 28.105 - Report of inspection and tax liability. |
| § 28.106 - Consignment, shipment, and delivery. |
| § 28.107 - Disposition of forms. |
| Return of Spirits to Bonded Premises |
| § 28.115 - General. |
| § 28.116 - Notice of return of spirits withdrawn without payment of tax. |
| § 28.117 - Responsibility for return of spirits. |
| § 28.118 - Receipt of spirits. |
| Losses |
| § 28.110 - Losses. |
| § 28.121 - General. |
| § 28.122 - Application or notice, TTB Form 5100.11. |
| § 28.123 - Export marks. |
| § 28.124 - Consignment, shipment, and delivery. |
| § 28.125 - Disposition of forms. |
| § 28.126 - Proprietor's report. |
| § 28.127 - Losses. |
| Return of Wines to Bonded Wine Cellar |
| § 28.130 - General. |
| § 28.131 - Application for return of wines withdrawn without payment of tax. |
| § 28.132 - Responsibility for return of wine. |
| § 28.133 - 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 |
| § 28.141 - General. |
| § 28.142 - Notice, Form 1689 (5130.12). |
| § 28.143 - Containers. |
| § 28.144 - Export marks. |
| § 28.145 - Consignment, shipment and delivery. |
| § 28.146 - Disposition of forms. |
| § 28.147 - Return of beer or beer concentrate. |
| § 28.148 - Brewer's report. |
| § 28.149 - Losses. |
| § 28.150 - Charges and credits on bond. |
| Subpart H - Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone |
| § 28.151 - General. |
| § 28.152 - Notice, TTB Form 5100.11. |
| § 28.153 - Withdrawal procedure. |
| § 28.154 - Export marks. |
| § 28.155 - Consignment, shipment, and delivery. |
| § 28.156 - Losses. |
| § 28.157 - Exportation by dealer in specially denatured spirits. |
| Return of Specially Denatured Spirits to Bonded Premises |
| § 28.160 - General. |
| § 28.161 - Notice of return of specially denatured spirits. |
| § 28.162 - Responsibility for return of specially denatured spirits. |
| § 28.163 - Receipt of specially denatured spirits. |
| Subpart I - Exportation of Distilled Spirits With Benefit of Drawback |
| § 28.171 - General. |
| Filing of Notice and Removal |
| § 28.190 - Notice, TTB Form 5110.30. |
| § 28.191 - [Reserved] |
| § 28.192 - Packages of distilled spirits to be gauged. |
| § 28.193 - Export marks. |
| § 28.196 - Consignment, shipment, and delivery. |
| § 28.197 - Return of spirits withdrawn for export with benefit of drawback. |
| § 28.198 - Notice of return. |
| § 28.199 - Responsibility for return of spirits withdrawn for export with benefit of drawback. |
| §§ 28.194--28.195 - [Reserved] |
| § 28.195b - Claims on spirits tax determined on and after January 1, 1980. |
| Subpart J - XXX |
| Subpart K - Exportation of Wine With Benefit of Drawback |
| § 28.211 - General. |
| § 28.212 - Persons authorized. |
| § 28.213 - [Reserved] |
| § 28.214 - Notice and claim, Form 5120.24. |
| § 28.215 - Certificate of tax determination, Form 5120.20. |
| § 28.216 - Export marks. |
| § 28.217 - Consignment, shipment, and delivery. |
| § 28.218 - Disposition of Forms 1582-A (5120.24). |
| § 28.219 - Return of wine withdrawn for export with benefit of drawback. |
| § 28.220 - Notice of return. |
| § 28.220a - Responsibility for return of wine withdrawn for export with benefit of drawback. |
| Subpart L - Exportation of Beer With Benefit of Drawback |
| § 28.221 - General. |
| § 28.222 - Claim, Form 1582-B (5130.6). |
| § 28.223 - Export marks. |
| Consignment, Shipment, and Delivery |
| § 28.230 - Consignment, shipment, and delivery. |
| Execution of Claims |
| § 28.225 - Removals of beer by brewer. |
| § 28.226 - Removals of beer by agent on behalf of brewer. |
| § 28.227 - Removals of beer by persons other than the brewer or agent of the brewer. |
| Subpart M - Shipment or Delivery for Export |
| Bills of Lading |
| § 28.250 - Bills of lading required. |
| § 28.251 - Railway express receipts. |
| § 28.252 - Air express or freight bills of lading. |
| § 28.253 - Certificate by export carrier. |
| Consignment |
| § 28.241 - Shipment for export, or for use on vessels. |
| § 28.242 - Shipment for use on aircraft. |
| § 28.243 - Shipment to armed services. |
| § 28.244 - Shipment to manufacturing bonded warehouse. |
| § 28.245 - Shipment to foreign-trade zone. |
| § 28.246 - Delivery for shipment. |
| § 28.247 - Change in consignee. |
| § 28.244a - Shipment to a customs bonded warehouse. |
| Subpart N - Proceedings at Ports of Export |
| § 28.261 - Notice to district director of customs. |
| § 28.262 - Delay in lading at port. |
| § 28.263 - [Reserved] |
| § 28.264 - Lading for exportation. |
| § 28.265 - Evidence of fraud. |
| § 28.266 - Release of detained merchandise. |
| § 28.267 - Exportation from interior port. |
| § 28.268 - Receipt for liquors for use on vessels or aircraft. |
| § 28.269 - Certification by district director of customs. |
| Alternate Procedures |
| § 28.295 - Exception for export of beer. |
| Receipt by Armed Services |
| § 28.275 - Receipt by armed services. |
| Customs Gauge |
| § 28.291 - Customs Form 6001. |
| Receipt in Foreign-Trade Zone |
| § 28.290 - Receipt in foreign trade zone. |
| Receipt in Customs Bonded Warehouse |
| § 28.286 - Receipt in customs bonded warehouse. |
| Lading for Use on Aircraft |
| § 28.280 - Distilled spirits and wines. |
| § 28.281 - Certificate of use for distilled spirits and wines. |
| § 28.282 - Beer. |
| Receipt in Manufacturing Bonded Warehouse |
| § 28.285 - Receipt in manufacturing bonded warehouse. |
| Subpart O - Losses |
| Specially Denatured Spirits |
| § 28.310 - Loss of specially denatured spirits in transit. |
| Beer and Beer Concentrate |
| § 28.320 - Loss of beer and beer concentrate in transit. |
| § 28.321 - Tax assessed on loss not accounted for. |
| Distilled Spirits |
| § 28.301 - Loss of distilled spirits in transit. |
| § 28.302 - Notice to exporter. |
| § 28.303 - Filing of claims. |
| § 28.304 - Action on claim. |
| Wine |
| § 28.315 - Loss of wine in transit. |
| § 28.316 - Notice to exporter. |
| § 28.317 - Filing of claims. |
| § 28.318 - Action on claim. |
| Subpart P - Action on Claims |
| § 28.331 - Claims supported by bond, Form 2738 (5110.68). |
| § 28.332 - Claim against bond. |
| § 28.333 - Claims for drawback. |
| § 28.334 - Credit allowance. |
| § 28.335 - Disallowance of claim. |
| §§ 28.331--28.332 - [Reserved] |