2005 CFR Title 27, Volume 1

Title 27--Alcohol, Tobacco Products and Firearms CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 28--EXPORTATION OF ALCOHOL
	28.1	General.
	28.2	Forms prescribed.
	28.3	Related regulations.
	28.4	Delegations of the Administrator.
	28.11	Meaning of terms.
	28.20	Alternate methods or procedures; and emergency variations from requirements.
	28.21	General.
	28.22	Vessels employed in the fisheries.
	28.23	Reciprocating foreign countries.
	28.25	General.
	28.26	Entry of distilled spirits into customs bonded warehouses.
	28.27	Entry of wine into customs bonded warehouses.
	28.28	Withdrawal of wine and distilled spirits from customs bonded warehouses.
	28.30	Export status.
	28.35	General.
	28.36	Application.
	28.37	Action by appropriate TTB officer.
	28.38	Action by district director of customs.
	28.40	Evidence of exportation: distilled spirits and wine.
	28.41	Evidence of lading for use on vessels or aircraft: distilled spirits and wine.
	28.42	Evidence of deposit.
	28.43	Evidence of exportation and lading for use on vessels and aircraft: beer.
	28.45	Retention of records.
	28.48	Execution under penalties of perjury.
	28.51	General.
	28.52	Corporate surety.
	28.52a	Filing of powers of attorney.
	28.52b	Execution of powers of attorney.
	28.53	Deposit of securities in lieu of corporate surety.
	28.54	Consents of surety.
	28.55	Authority to approve bonds and consents of surety.
	28.56	Disapproval of bonds or consents of surety.
	28.57	Appeal to Administrator.
	28.58	Operations or unit bond--distilled spirits.
	28.59	Bond, Form 5120.36.
	28.60	Brewer's bond, Form 5130.22.
	28.61	Bond, Form 2734 (5100.25).
	28.62	Bond, Form 2735 (5100.30).
	28.63	Bond, Form 2736 (5100.12).
	28.64	Bond, Form 2737.
	28.65	Bond, Form 2738 (5110.68).
	28.66	Strengthening bonds.
	28.67	New or superseding bonds.
	28.70	Termination of bonds, Forms 2734 (5120.25) and 2736 (5100.12).
	28.71	Termination of bonds, Forms 2735 (5100.30), 2737 (5110.67), and 2738 (5110.68).
	28.72	Application of surety for relief from bond.
	28.73	Relief of surety from bond.
	28.74	Release of pledged securities.
	28.80	Charges and credits on bonds.
	28.91	General.
	28.92	Application or notice, TTB Form 5100.11.
	28.93	Carrier to be designated.
	28.94	Containers.
	28.95	Change of packages for exportation.
	28.96	Approval of application.
	28.98	Inspection and regauge.
	28.101	Packages to be stamped.
	28.102	Bottles to have closures affixed.
	28.103	Export marks.
	28.104	Certificates of origin.
	28.105	Report of inspection and tax liability.
	28.106	Consignment, shipment, and delivery.
	28.107	Disposition of forms.
	28.110	Losses.
	28.115	General.
	28.116	Notice of return of spirits withdrawn without payment of tax.
	28.117	Responsibility for return of spirits.
	28.118	Receipt of spirits.
	28.121	General.
	28.122	Application or notice, YYN Form 5100.11.
	28.123	Export marks.
	28.124	Consignment, shipment, and delivery.
	28.125	Disposition of forms.
	28.126	Proprietor's report.
	28.127	Losses.
	28.130	General.
	28.131	Application for return of wines withdrawn without payment of tax.
	28.132	Responsibility for return of wine.
	28.133	Disposition of forms.
	28.141	General.
	28.142	Notice, Form 1689 (5130.12).
	28.143	Containers.
	28.144	Export marks.
	28.145	Consignment, shipment and delivery.
	28.146	Disposition of forms.
	28.147	Return of beer or beer concentrate.
	28.148	Brewer's report.
	28.149	Losses.
	28.150	Charges and credits on bond.
	28.151	General.
	28.152	Notice, TTB Form 5100.11.
	28.153	Withdrawal procedure.
	28.154	Export marks.
	28.155	Consignment, shipment, and delivery.
	28.156	Losses.
	28.160	General.
	28.161	Notice of return of specially denatured spirits.
	28.162	Responsibility for return of specially denatured spirits.
	28.163	Receipt of specially denatured spirits.
	28.171	General.
	28.190	Notice, TTB Form 5110.30.
	28.192	Packages of distilled spirits to be gauged.
	28.193	Export marks.
	28.195b	Claims on spirits tax determined on and after January 1, 1980.
	28.196	Consignment, shipment, and delivery.
	28.197	Return of spirits withdrawn for export with benefit of drawback.
	28.198	Notice of return.
	28.199	Responsibility for return of spirits withdrawn for export with benefit of drawback.
	28.211	General.
	28.212	Persons authorized.
	28.214	Notice and claim, Form 1582-A (5120.24).
	28.215	Certificate of tax determination, Form 2605 (5120.20).
	28.216	Export marks.
	28.217	Consignment, shipment, and delivery.
	28.218	Disposition of Forms 1582-A (5120.24).
	28.219	Return of wine withdrawn for export with benefit of drawback.
	28.220	Notice of return.
	28.220a	Responsibility for return of wine withdrawn for export with benefit of drawback.
	28.221	General.
	28.222	Claim, Form 1582-B (5130.6).
	28.223	Export marks.
	28.225	Removals of beer by brewer.
	28.226	Removals of beer by agent on behalf of brewer.
	28.227	Removals of beer by persons other than the brewer or agent of the brewer.
	28.230	Consignment, shipment, and delivery.
	28.241	Shipment for export, or for use on vessels.
	28.242	Shipment for use on aircraft.
	28.243	Shipment to armed services.
	28.244	Shipment to manufacturing bonded warehouse.
	28.244a	Shipment to a customs bonded warehouse.
	28.245	Shipment to foreign-trade zone.
	28.246	Delivery for shipment.
	28.247	Change in consignee.
	28.250	Bills of lading required.
	28.251	Railway express receipts.
	28.252	Air express or freight bills of lading.
	28.253	Certificate by export carrier.
	28.261	Notice to district director of customs.
	28.262	Delay in lading at port.
	28.264	Lading for exportation.
	28.265	Evidence of fraud.
	28.266	Release of detained merchandise.
	28.267	Exportation from interior port.
	28.268	Receipt for liquors for use on vessels or aircraft.
	28.269	Certification by district director of customs.
	28.275	Receipt by armed services.
	28.280	Distilled spirits and wines.
	28.281	Certificate of use for distilled spirits and wines.
	28.282	Beer.
	28.285	Receipt in manufacturing bonded warehouse.
	28.286	Receipt in customs bonded warehouse.
	28.290	Receipt in foreign trade zone.
	28.291	Customs Form 6001.
	28.295	Exception for export of beer.
	28.301	Loss of distilled spirits in transit.
	28.302	Notice to exporter.
	28.303	Filing of claims.
	28.304	Action on claim.
	28.310	Loss of specially denatured spirits in transit.
	28.315	Loss of wine in transit.
	28.316	Notice to exporter.
	28.317	Filing of claims.
	28.318	Action on claim.
	28.320	Loss of beer and beer concentrate in transit.
	28.321	Tax assessed on loss not accounted for.
	28.331	Claims supported by bond, Form 2738 (5110.68).
	28.332	Claim against bond.
	28.333	Where no bond is filed.
	28.334	Credit allowance.
	28.335	Disallowance of claim.