Code of Federal Regulations (Last Updated: May 6, 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 I - Exportation of Distilled Spirits With Benefit of Drawback |
Filing of Notice and Removal |
§ 252.192 - Packages of distilled spirits to be gauged.
Latest version.
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Except for spirits which may be tax determined on the basis of the original gauge, spirits in packages which are to be removed for export with benefit of drawback, shall be gauged by the distilled spirits plant proprietor prior to preparation of notice on ATF Form 5110.30. When spirits in packages are gauged, a package gauge record shall be prepared by the proprietor, as provided in 27 CFR part 19, and a copy of
the package gauge record shall be attached to each copy of ATF Form 5110.30 and considered a part of the claim. (Approved by the Office of Management and Budget under control number 1512-0250 and 1512-0199)