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 C - Miscellaneous Provisions |
Evidence of Exportation and Use |
§ 252.40 - Evidence of exportation: distilled spirits and wine.
Latest version.
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The exportation of any shipment of distilled spirits or wine may be evidenced by:
(a) A copy of the export bill of lading (§ 252.250); or
(b) A copy of the railway express receipt (§ 252.251); or
(c) A copy of the air express receipt (§ 252.252); or
(d) A copy of the through bill of lading where exportation is to a contiguous foreign country (§ 252.250); or
(e) A certificate by the export carrier, as provided for in § 252.253.