27 C.F.R. § 28.106 Consignment, shipment, and delivery.
Title 27 - Alcohol, Tobacco Products and Firearms
The consignment, shipment, and delivery of distilled spirits withdrawn without payment of tax under this subpart shall be made under the provisions of subpart M. (72 Stat. 1362; 26 U.S.C. 5214)
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
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
§ 28.106 Consignment, shipment, and delivery.