27 CFR Part 28
PART 28—EXPORTATION OF ALCOHOL
- PART 28—EXPORTATION OF ALCOHOL
- Chapter I—Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury › Subchapter A—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
- 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.
- 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.
- Foreign-Trade Zones
- § 28.30 Export status.
- 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.
- 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.
- Retention of Records
- § 28.45 Retention of records.
- Penalties of Perjury
- § 28.48 Execution under penalties of perjury.
- Subpart D—Bonds and Consents of Surety
- § 28.51 General.
- § 28.52 Corporate surety.
- § 28.52a Filing of powers of attorney.
- § 28.52b Execution of powers of attorney.
- § 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.
- 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
- § 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.
- Losses
- § 28.110 Losses.
- 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.
- 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
- § 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.
- §§ 28.194-28.195 [Reserved]
- § 28.195b Claims on spirits tax determined on and after January 1, 1980.
- § 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.
- Subpart J [Reserved]
- 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.
- 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.
- Consignment, Shipment, and Delivery
- § 28.230 Consignment, shipment, and delivery.
- Subpart M—Shipment or Delivery for Export
- 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.
- § 28.244a Shipment to a customs bonded warehouse.
- § 28.245 Shipment to foreign-trade zone.
- § 28.246 Delivery for shipment.
- § 28.247 Change in consignee.
- 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.
- 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.
- Receipt by Armed Services
- § 28.275 Receipt by armed services.
- 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.
- Receipt in Customs Bonded Warehouse
- § 28.286 Receipt in customs bonded warehouse.
- Receipt in Foreign-Trade Zone
- § 28.290 Receipt in foreign trade zone.
- Customs Gauge
- § 28.291 Customs Form 6001.
- Alternate Procedures
- § 28.295 Exception for export of beer.
- Subpart O—Losses
- 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.
- Specially Denatured Spirits
- § 28.310 Loss of specially denatured spirits in transit.
- Wine
- § 28.315 Loss of wine in transit.
- § 28.316 Notice to exporter.
- § 28.317 Filing of claims.
- § 28.318 Action on claim.
- Beer And Beer Concentrate
- § 28.320 Loss of beer and beer concentrate in transit.
- § 28.321 Tax assessed on loss not accounted for.
- Subpart P—Action on Claims
- §§ 28.331-28.332 [Reserved]
- § 28.333 Claims for drawback.
- § 28.334 Credit allowance.
- § 28.335 Disallowance of claim.
Feedback