27 C.F.R. § 28.251 Railway express receipts.
Title 27 - Alcohol, Tobacco Products and Firearms
Where the exportation is to a contiguous foreign country and the shipment is by railway express, a receipt issued by the railway express agency may be accepted in lieu of an export bill of lading if the receipt furnishes all of the information required in an export bill of lading. (72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 5214, 5362)
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart M—Shipment or Delivery for Export
Bills of Lading
§ 28.251 Railway express receipts.