Title 27

PART 28

Part 28 - Exportation Of Alcohol

PART 28 - EXPORTATION OF ALCOHOL Authority:5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5121, 5122, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6109, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h). Source:25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004 Editorial Note:Nomenclature changes to part 28 appear by T.D. ATF-477, 67 FR 18087 through 18090, Apr. 15, 2002.

27:1.0.1.1.23.1SUBPART A
Subpart A - Scope
27:1.0.1.1.23.1.489.1SECTION 28.1
   28.1 General.
27:1.0.1.1.23.1.489.2SECTION 28.2
   28.2 Forms prescribed.
27:1.0.1.1.23.1.489.3SECTION 28.3
   28.3 Related regulations.
27:1.0.1.1.23.1.489.4SECTION 28.4
   28.4 Delegations of the Administrator.
27:1.0.1.1.23.2SUBPART B
Subpart B - Definitions
27:1.0.1.1.23.2.489.1SECTION 28.11
   28.11 Meaning of terms.
27:1.0.1.1.23.3SUBPART C
Subpart C - Miscellaneous Provisions
27:1.0.1.1.23.3.489SUBJGRP 489
   Withdrawal or Lading for Use on Certain Vessels and Aircraft
27:1.0.1.1.23.3.489.1SECTION 28.20
   28.20 Alternate methods or procedures; and emergency variations from requirements.
27:1.0.1.1.23.3.489.2SECTION 28.21
   28.21 General.
27:1.0.1.1.23.3.489.3SECTION 28.22
   28.22 Vessels employed in the fisheries.
27:1.0.1.1.23.3.489.4SECTION 28.23
   28.23 Reciprocating foreign countries.
27:1.0.1.1.23.3.490SUBJGRP 490
   Manufacturing Bonded Warehouses
27:1.0.1.1.23.3.490.5SECTION 28.25
   28.25 General.
27:1.0.1.1.23.3.491SUBJGRP 491
   Customs Bonded Warehouses
27:1.0.1.1.23.3.491.6SECTION 28.26
   28.26 Entry of distilled spirits into customs bonded warehouses.
27:1.0.1.1.23.3.491.7SECTION 28.27
   28.27 Entry of wine into customs bonded warehouses.
27:1.0.1.1.23.3.491.8SECTION 28.28
   28.28 Withdrawal of wine and distilled spirits from customs bonded warehouses.
27:1.0.1.1.23.3.492SUBJGRP 492
   Foreign-Trade Zones
27:1.0.1.1.23.3.492.9SECTION 28.30
   28.30 Export status.
27:1.0.1.1.23.3.493SUBJGRP 493
   Voluntary Destruction of Liquors After Receipt in a Foreign-Trade Zone
27:1.0.1.1.23.3.493.10SECTION 28.35
   28.35 General.
27:1.0.1.1.23.3.493.11SECTION 28.36
   28.36 Application.
27:1.0.1.1.23.3.493.12SECTION 28.37
   28.37 Action by appropriate TTB officer.
27:1.0.1.1.23.3.493.13SECTION 28.38
   28.38 Action by district director of customs.
27:1.0.1.1.23.3.494SUBJGRP 494
   Evidence of Exportation and Use
27:1.0.1.1.23.3.494.14SECTION 28.40
   28.40 Evidence of exportation: distilled spirits and wine.
27:1.0.1.1.23.3.494.15SECTION 28.41
   28.41 Evidence of lading for use on vessels or aircraft: distilled spirits and wine.
27:1.0.1.1.23.3.494.16SECTION 28.42
   28.42 Evidence of deposit.
27:1.0.1.1.23.3.494.17SECTION 28.43
   28.43 Evidence of exportation and lading for use on vessels and aircraft: beer.
27:1.0.1.1.23.3.495SUBJGRP 495
   Retention of Records
27:1.0.1.1.23.3.495.18SECTION 28.45
   28.45 Retention of records.
27:1.0.1.1.23.3.496SUBJGRP 496
   Penalties of Perjury
27:1.0.1.1.23.3.496.19SECTION 28.48
   28.48 Execution under penalties of perjury.
27:1.0.1.1.23.4SUBPART D
Subpart D - Bonds and Consents of Surety
27:1.0.1.1.23.4.497SUBJGRP 497
   Termination of Bonds
27:1.0.1.1.23.4.497.1SECTION 28.51
   28.51 General.
27:1.0.1.1.23.4.497.2SECTION 28.52
   28.52 Corporate surety.
27:1.0.1.1.23.4.497.3SECTION 28.52a
   28.52a Filing of powers of attorney.
27:1.0.1.1.23.4.497.4SECTION 28.52b
   28.52b Execution of powers of attorney.
27:1.0.1.1.23.4.497.5SECTION 28.53
   28.53 Deposit of securities or cash (including cash equivalent) in lieu of corporate surety.
27:1.0.1.1.23.4.497.6SECTION 28.54
   28.54 Consents of surety.
27:1.0.1.1.23.4.497.7SECTION 28.55
   28.55 Authority to approve bonds and consents of surety.
27:1.0.1.1.23.4.497.8SECTION 28.56
   28.56 Disapproval of bonds or consents of surety.
27:1.0.1.1.23.4.497.9SECTION 28.57
   28.57 Appeal to Administrator.
27:1.0.1.1.23.4.497.10SECTION 28.58
   28.58 Operations or unit bond - distilled spirits.
27:1.0.1.1.23.4.497.11SECTION 28.59
   28.59 Bond, Form 5120.36.
27:1.0.1.1.23.4.497.12SECTION 28.60
   28.60 Brewer's bond, Form 5130.22.
27:1.0.1.1.23.4.497.13SECTION 28.61
   28.61 Bond, Form 5100.25
27:1.0.1.1.23.4.497.14SECTION 28.62
   28.62 Bond, Form 5100.30.
27:1.0.1.1.23.4.497.15SECTION 28.63
   28.63 Bond, Form 5100.12.
27:1.0.1.1.23.4.497.16SECTION 28.64
   28.64 Bond, Form 5110.67.
27:1.0.1.1.23.4.497.17SECTION 28.65
   28.65 [Reserved]
27:1.0.1.1.23.4.497.18SECTION 28.66
   28.66 Strengthening bonds.
27:1.0.1.1.23.4.497.19SECTION 28.67
   28.67 Superseding bonds and new bonds for previously exempt persons.
27:1.0.1.1.23.4.497.20SECTION 28.70
   28.70 Termination of Bonds, Forms 5120.25 and 5100.12.
27:1.0.1.1.23.4.497.21SECTION 28.71
   28.71 Termination of bonds, Forms 5100.30 and 5110.67.
27:1.0.1.1.23.4.497.22SECTION 28.72
   28.72 Application of surety for relief from bond.
27:1.0.1.1.23.4.497.23SECTION 28.73
   28.73 Relief of surety from bond.
27:1.0.1.1.23.4.497.24SECTION 28.74
   28.74 Release of pledged securities or cash (including cash equivalents).
27:1.0.1.1.23.4.498SUBJGRP 498
   Charges and Credits
27:1.0.1.1.23.4.498.25SECTION 28.80
   28.80 Charges and credits on bonds.
27:1.0.1.1.23.5SUBPART E
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
27:1.0.1.1.23.5.499SUBJGRP 499
   Losses
27:1.0.1.1.23.5.499.1SECTION 28.91
   28.91 General.
27:1.0.1.1.23.5.499.2SECTION 28.92
   28.92 Application or notice, TTB Form 5100.11.
27:1.0.1.1.23.5.499.3SECTION 28.93
   28.93 Carrier to be designated.
27:1.0.1.1.23.5.499.4SECTION 28.94
   28.94 Containers.
27:1.0.1.1.23.5.499.5SECTION 28.95
   28.95 Change of packages for exportation.
27:1.0.1.1.23.5.499.6SECTION 28.96
   28.96 Approval of application.
27:1.0.1.1.23.5.499.7SECTION 28.97
   28.97 [Reserved]
27:1.0.1.1.23.5.499.8SECTION 28.98
   28.98 Inspection and regauge.
27:1.0.1.1.23.5.499.9SECTION 28.100
   28.100 [Reserved]
27:1.0.1.1.23.5.499.10SECTION 28.101
   28.101 Packages to be stamped.
27:1.0.1.1.23.5.499.11SECTION 28.102
   28.102 Bottles to have closures affixed.
27:1.0.1.1.23.5.499.12SECTION 28.103
   28.103 Export marks.
27:1.0.1.1.23.5.499.13SECTION 28.104
   28.104 Certificates of origin.
27:1.0.1.1.23.5.499.14SECTION 28.105
   28.105 Report of inspection and tax liability.
27:1.0.1.1.23.5.499.15SECTION 28.106
   28.106 Consignment, shipment, and delivery.
27:1.0.1.1.23.5.499.16SECTION 28.107
   28.107 Disposition of forms.
27:1.0.1.1.23.5.499.17SECTION 28.110
   28.110 Losses.
27:1.0.1.1.23.5.500SUBJGRP 500
   Return of Spirits to Bonded Premises
27:1.0.1.1.23.5.500.18SECTION 28.115
   28.115 General.
27:1.0.1.1.23.5.500.19SECTION 28.116
   28.116 Notice of return of spirits withdrawn without payment of tax.
27:1.0.1.1.23.5.500.20SECTION 28.117
   28.117 Responsibility for return of spirits.
27:1.0.1.1.23.5.500.21SECTION 28.118
   28.118 Receipt of spirits.
27:1.0.1.1.23.6SUBPART F
Subpart F - Withdrawal of Wine Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded Warehouse
27:1.0.1.1.23.6.501SUBJGRP 501
   Return of Wines to Bonded Wine Cellar
27:1.0.1.1.23.6.501.1SECTION 28.121
   28.121 General.
27:1.0.1.1.23.6.501.2SECTION 28.122
   28.122 Application or notice, TTB Form 5100.11.
27:1.0.1.1.23.6.501.3SECTION 28.123
   28.123 Export marks.
27:1.0.1.1.23.6.501.4SECTION 28.124
   28.124 Consignment, shipment, and delivery.
27:1.0.1.1.23.6.501.5SECTION 28.125
   28.125 Disposition of forms.
27:1.0.1.1.23.6.501.6SECTION 28.126
   28.126 Proprietor's report.
27:1.0.1.1.23.6.501.7SECTION 28.127
   28.127 Losses.
27:1.0.1.1.23.6.501.8SECTION 28.130
   28.130 General.
27:1.0.1.1.23.6.501.9SECTION 28.131
   28.131 Application for return of wines withdrawn without payment of tax.
27:1.0.1.1.23.6.501.10SECTION 28.132
   28.132 Responsibility for return of wine.
27:1.0.1.1.23.6.501.11SECTION 28.133
   28.133 Disposition of forms.
27:1.0.1.1.23.7SUBPART G
Subpart G - Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone
27:1.0.1.1.23.7.502.1SECTION 28.141
   28.141 General.
27:1.0.1.1.23.7.502.2SECTION 28.142
   28.142 Notice, Form 1689 (5130.12).
27:1.0.1.1.23.7.502.3SECTION 28.143
   28.143 Containers.
27:1.0.1.1.23.7.502.4SECTION 28.144
   28.144 Export marks.
27:1.0.1.1.23.7.502.5SECTION 28.145
   28.145 Consignment, shipment and delivery.
27:1.0.1.1.23.7.502.6SECTION 28.146
   28.146 Disposition of forms.
27:1.0.1.1.23.7.502.7SECTION 28.147
   28.147 Return of beer or beer concentrate.
27:1.0.1.1.23.7.502.8SECTION 28.148
   28.148 Brewer's report.
27:1.0.1.1.23.7.502.9SECTION 28.149
   28.149 Losses.
27:1.0.1.1.23.7.502.10SECTION 28.150
   28.150 Charges and credits on bond.
27:1.0.1.1.23.8SUBPART H
Subpart H - Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone
27:1.0.1.1.23.8.502SUBJGRP 502
   Return of Specially Denatured Spirits to Bonded Premises
27:1.0.1.1.23.8.502.1SECTION 28.151
   28.151 General.
27:1.0.1.1.23.8.502.2SECTION 28.152
   28.152 Notice, TTB Form 5100.11.
27:1.0.1.1.23.8.502.3SECTION 28.153
   28.153 Withdrawal procedure.
27:1.0.1.1.23.8.502.4SECTION 28.154
   28.154 Export marks.
27:1.0.1.1.23.8.502.5SECTION 28.155
   28.155 Consignment, shipment, and delivery.
27:1.0.1.1.23.8.502.6SECTION 28.156
   28.156 Losses.
27:1.0.1.1.23.8.502.7SECTION 28.157
   28.157 Exportation by dealer in specially denatured spirits.
27:1.0.1.1.23.8.502.8SECTION 28.160
   28.160 General.
27:1.0.1.1.23.8.502.9SECTION 28.161
   28.161 Notice of return of specially denatured spirits.
27:1.0.1.1.23.8.502.10SECTION 28.162
   28.162 Responsibility for return of specially denatured spirits.
27:1.0.1.1.23.8.502.11SECTION 28.163
   28.163 Receipt of specially denatured spirits.
27:1.0.1.1.23.9SUBPART I
Subpart I - Exportation of Distilled Spirits With Benefit of Drawback
27:1.0.1.1.23.9.503SUBJGRP 503
   Filing of Notice and Removal
27:1.0.1.1.23.9.503.1SECTION 28.171
   28.171 General.
27:1.0.1.1.23.9.503.2SECTION 28.190
   28.190 Notice, TTB Form 5110.30.
27:1.0.1.1.23.9.503.3SECTION 28.191
   28.191 [Reserved]
27:1.0.1.1.23.9.503.4SECTION 28.192
   28.192 Packages of distilled spirits to be gauged.
27:1.0.1.1.23.9.503.5SECTION 28.193
   28.193 Export marks.
27:1.0.1.1.23.9.503.6SECTION 28.194-28.195
   28.194-28.195 [Reserved]
27:1.0.1.1.23.9.503.7SECTION 28.195b
   28.195b Claims on spirits tax determined on and after January 1, 1980.
27:1.0.1.1.23.9.503.8SECTION 28.196
   28.196 Consignment, shipment, and delivery.
27:1.0.1.1.23.9.503.9SECTION 28.197
   28.197 Return of spirits withdrawn for export with benefit of drawback.
27:1.0.1.1.23.9.503.10SECTION 28.198
   28.198 Notice of return.
27:1.0.1.1.23.9.503.11SECTION 28.199
   28.199 Responsibility for return of spirits withdrawn for export with benefit of drawback.
27:1.0.1.1.23.10SUBPART J
Subpart J [Reserved]
27:1.0.1.1.23.11SUBPART K
Subpart K - Exportation of Wine With Benefit of Drawback
27:1.0.1.1.23.11.504.1SECTION 28.211
   28.211 General.
27:1.0.1.1.23.11.504.2SECTION 28.212
   28.212 Persons authorized.
27:1.0.1.1.23.11.504.3SECTION 28.213
   28.213 [Reserved]
27:1.0.1.1.23.11.504.4SECTION 28.214
   28.214 Notice and claim, Form 5120.24.
27:1.0.1.1.23.11.504.5SECTION 28.215
   28.215 Certificate of tax determination, Form 5120.20.
27:1.0.1.1.23.11.504.6SECTION 28.216
   28.216 Export marks.
27:1.0.1.1.23.11.504.7SECTION 28.217
   28.217 Consignment, shipment, and delivery.
27:1.0.1.1.23.11.504.8SECTION 28.218
   28.218 Disposition of Forms 1582-A (5120.24).
27:1.0.1.1.23.11.504.9SECTION 28.219
   28.219 Return of wine withdrawn for export with benefit of drawback.
27:1.0.1.1.23.11.504.10SECTION 28.220
   28.220 Notice of return.
27:1.0.1.1.23.11.504.11SECTION 28.220a
   28.220a Responsibility for return of wine withdrawn for export with benefit of drawback.
27:1.0.1.1.23.12SUBPART L
Subpart L - Exportation of Beer With Benefit of Drawback
27:1.0.1.1.23.12.504SUBJGRP 504
   Execution of Claims
27:1.0.1.1.23.12.504.1SECTION 28.221
   28.221 General.
27:1.0.1.1.23.12.504.2SECTION 28.222
   28.222 Claim, Form 1582-B (5130.6).
27:1.0.1.1.23.12.504.3SECTION 28.223
   28.223 Export marks.
27:1.0.1.1.23.12.504.4SECTION 28.225
   28.225 Removals of beer by brewer.
27:1.0.1.1.23.12.504.5SECTION 28.226
   28.226 Removals of beer by agent on behalf of brewer.
27:1.0.1.1.23.12.504.6SECTION 28.227
   28.227 Removals of beer by persons other than the brewer or agent of the brewer.
27:1.0.1.1.23.12.505SUBJGRP 505
   Consignment, Shipment, and Delivery
27:1.0.1.1.23.12.505.7SECTION 28.230
   28.230 Consignment, shipment, and delivery.
27:1.0.1.1.23.13SUBPART M
Subpart M - Shipment or Delivery for Export
27:1.0.1.1.23.13.506SUBJGRP 506
   Consignment
27:1.0.1.1.23.13.506.1SECTION 28.241
   28.241 Shipment for export, or for use on vessels.
27:1.0.1.1.23.13.506.2SECTION 28.242
   28.242 Shipment for use on aircraft.
27:1.0.1.1.23.13.506.3SECTION 28.243
   28.243 Shipment to armed services.
27:1.0.1.1.23.13.506.4SECTION 28.244
   28.244 Shipment to manufacturing bonded warehouse.
27:1.0.1.1.23.13.506.5SECTION 28.244a
   28.244a Shipment to a customs bonded warehouse.
27:1.0.1.1.23.13.506.6SECTION 28.245
   28.245 Shipment to foreign-trade zone.
27:1.0.1.1.23.13.506.7SECTION 28.246
   28.246 Delivery for shipment.
27:1.0.1.1.23.13.506.8SECTION 28.247
   28.247 Change in consignee.
27:1.0.1.1.23.13.507SUBJGRP 507
   Bills of Lading
27:1.0.1.1.23.13.507.9SECTION 28.250
   28.250 Bills of lading required.
27:1.0.1.1.23.13.507.10SECTION 28.251
   28.251 Railway express receipts.
27:1.0.1.1.23.13.507.11SECTION 28.252
   28.252 Air express or freight bills of lading.
27:1.0.1.1.23.13.507.12SECTION 28.253
   28.253 Certificate by export carrier.
27:1.0.1.1.23.14SUBPART N
Subpart N - Proceedings at Ports of Export
27:1.0.1.1.23.14.508SUBJGRP 508
   Receipt by Armed Services
27:1.0.1.1.23.14.508.1SECTION 28.261
   28.261 Notice to district director of customs.
27:1.0.1.1.23.14.508.2SECTION 28.262
   28.262 Delay in lading at port.
27:1.0.1.1.23.14.508.3SECTION 28.263
   28.263 [Reserved]
27:1.0.1.1.23.14.508.4SECTION 28.264
   28.264 Lading for exportation.
27:1.0.1.1.23.14.508.5SECTION 28.265
   28.265 Evidence of fraud.
27:1.0.1.1.23.14.508.6SECTION 28.266
   28.266 Release of detained merchandise.
27:1.0.1.1.23.14.508.7SECTION 28.267
   28.267 Exportation from interior port.
27:1.0.1.1.23.14.508.8SECTION 28.268
   28.268 Receipt for liquors for use on vessels or aircraft.
27:1.0.1.1.23.14.508.9SECTION 28.269
   28.269 Certification by district director of customs.
27:1.0.1.1.23.14.508.10SECTION 28.275
   28.275 Receipt by armed services.
27:1.0.1.1.23.14.509SUBJGRP 509
   Lading for Use on Aircraft
27:1.0.1.1.23.14.509.11SECTION 28.280
   28.280 Distilled spirits and wines.
27:1.0.1.1.23.14.509.12SECTION 28.281
   28.281 Certificate of use for distilled spirits and wines.
27:1.0.1.1.23.14.509.13SECTION 28.282
   28.282 Beer.
27:1.0.1.1.23.14.510SUBJGRP 510
   Receipt in Manufacturing Bonded Warehouse
27:1.0.1.1.23.14.510.14SECTION 28.285
   28.285 Receipt in manufacturing bonded warehouse.
27:1.0.1.1.23.14.511SUBJGRP 511
   Receipt in Customs Bonded Warehouse
27:1.0.1.1.23.14.511.15SECTION 28.286
   28.286 Receipt in customs bonded warehouse.
27:1.0.1.1.23.14.512SUBJGRP 512
   Receipt in Foreign-Trade Zone
27:1.0.1.1.23.14.512.16SECTION 28.290
   28.290 Receipt in foreign trade zone.
27:1.0.1.1.23.14.513SUBJGRP 513
   Customs Gauge
27:1.0.1.1.23.14.513.17SECTION 28.291
   28.291 Customs Form 6001.
27:1.0.1.1.23.14.514SUBJGRP 514
   Alternate Procedures
27:1.0.1.1.23.14.514.18SECTION 28.295
   28.295 Exception for export of beer.
27:1.0.1.1.23.15SUBPART O
Subpart O - Losses
27:1.0.1.1.23.15.515SUBJGRP 515
   Distilled Spirits
27:1.0.1.1.23.15.515.1SECTION 28.301
   28.301 Loss of distilled spirits in transit.
27:1.0.1.1.23.15.515.2SECTION 28.302
   28.302 Notice to exporter.
27:1.0.1.1.23.15.515.3SECTION 28.303
   28.303 Filing of claims.
27:1.0.1.1.23.15.515.4SECTION 28.304
   28.304 Action on claim.
27:1.0.1.1.23.15.516SUBJGRP 516
   Specially Denatured Spirits
27:1.0.1.1.23.15.516.5SECTION 28.310
   28.310 Loss of specially denatured spirits in transit.
27:1.0.1.1.23.15.517SUBJGRP 517
   Wine
27:1.0.1.1.23.15.517.6SECTION 28.315
   28.315 Loss of wine in transit.
27:1.0.1.1.23.15.517.7SECTION 28.316
   28.316 Notice to exporter.
27:1.0.1.1.23.15.517.8SECTION 28.317
   28.317 Filing of claims.
27:1.0.1.1.23.15.517.9SECTION 28.318
   28.318 Action on claim.
27:1.0.1.1.23.15.518SUBJGRP 518
   Beer And Beer Concentrate
27:1.0.1.1.23.15.518.10SECTION 28.320
   28.320 Loss of beer and beer concentrate in transit.
27:1.0.1.1.23.15.518.11SECTION 28.321
   28.321 Tax assessed on loss not accounted for.
27:1.0.1.1.23.16SUBPART P
Subpart P - Action on Claims
27:1.0.1.1.23.16.519.1SECTION 28.331-28.332
   28.331-28.332 [Reserved]
27:1.0.1.1.23.16.519.2SECTION 28.333
   28.333 Claims for drawback.
27:1.0.1.1.23.16.519.3SECTION 28.334
   28.334 Credit allowance.
27:1.0.1.1.23.16.519.4SECTION 28.335
   28.335 Disallowance of claim.