27 C.F.R. § 28.95 Change of packages for exportation.
Title 27 - Alcohol, Tobacco Products and Firearms
Whenever the exporter desires to transfer distilled spirits from packages filled in internal revenue bond to such other suitable packages as may be desired for exportation, such change of packages shall be made under the procedures of part 19 of this chapter, prior to the preparation of TTB Form 5100.11 covering the removal of the distilled spirits. (Sec. 201, Pub. L. 85–859, 72 Stat. 1358, as amended, 1360, as amended, 1374, as amended (26 U.S.C. 5205, 5206, 5301)) [T.D. ATF–62, 44 FR 71722, Dec. 11, 1979, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
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
§ 28.95 Change of packages for exportation.