CFR›Title 27›Chapter I›Part 28›Subpart C›Subject Group Retention of Records ContainsSection 28.45CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 28.45 § 28.45 Retention of records. Previous Penalties of Perjury Penalties of Perjury Next Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone