---

27 C.F.R. § 28.40   Evidence of exportation: distilled spirits and wine.

Title 27 - Alcohol, Tobacco Products and Firearms

Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart C—Miscellaneous Provisions
Evidence of Exportation and Use

Browse Next

§ 28.40   Evidence of exportation: distilled spirits and wine.

The exportation of any shipment of distilled spirits or wine may be evidenced by:

(a) A copy of the export bill of lading (§28.250); or

(b) A copy of the railway express receipt (§28.251); or

(c) A copy of the air express receipt (§28.252); or

(d) A copy of the through bill of lading where exportation is to a contiguous foreign country (§28.250); or

(e) A certificate by the export carrier, as provided for in §28.253.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–224, 51 FR 7698, Mar. 5, 1986; T.D. TTB–8, 69 FR 3831, Jan. 27, 2004]

Browse Next