27 C.F.R. § 28.35 General.
Title 27 - Alcohol, Tobacco Products and Firearms
Liquors may not, under the law, be transferred to a foreign-trade zone for the purpose of destruction. However, liquors transported to and deposited in a foreign-trade zone for exportation or for storage pending exportation may be destroyed under the supervision of the district director of customs, where it is shown to the satisfaction of the appropriate TTB officer that the liquors, after deposit in a zone, have become unmerchantable or unfit for export. (48 Stat. 999, as amended; 19 U.S.C. 81c) [25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975 and amended by T.D. TTB–8, 69 FR 3831, Jan. 27, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart C—Miscellaneous Provisions
Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone
§ 28.35 General.
