|
|
|
Title 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
PART 252--EXPORTATION OF LIQUORS
|
|||
 |
 | 252.1 | General. |
|
|
| 252.2 | Forms prescribed. |
|
|
| 252.3 | Related regulations. |
|
|
| 252.4 | Delegations of the Director. |
|
|
| 252.11 | Meaning of terms. |
|
|
| 252.20 | Alternate methods or procedures; and emergency variations from requirements. |
|
|
| 252.21 | General. |
|
|
| 252.22 | Vessels employed in the fisheries. |
|
|
| 252.23 | Reciprocating foreign countries. |
|
|
| 252.25 | General. |
|
|
| 252.26 | Entry of distilled spirits into customs bonded warehouses. |
|
|
| 252.27 | Entry of wine into customs bonded warehouses. |
|
|
| 252.28 | Withdrawal of wine and distilled spirits from customs bonded warehouses. |
|
|
| 252.30 | Export status. |
|
|
| 252.35 | General. |
|
|
| 252.36 | Application. |
|
|
| 252.37 | Action by appropriate ATF officer. |
|
|
| 252.38 | Action by district director of customs. |
|
|
| 252.40 | Evidence of exportation: distilled spirits and wine. |
|
|
| 252.41 | Evidence of lading for use on vessels or aircraft: distilled spirits and wine. |
|
|
| 252.42 | Evidence of deposit. |
|
|
| 252.43 | Evidence of exportation and lading for use on vessels and aircraft: beer. |
|
|
| 252.45 | Retention of records. |
|
|
| 252.48 | Execution under penalties of perjury. |
|
|
| 252.51 | General. |
|
|
| 252.52 | Corporate surety. |
|
|
| 252.52a | Filing of powers of attorney. |
|
|
| 252.52b | Execution of powers of attorney. |
|
|
| 252.53 | Deposit of securities in lieu of corporate surety. |
|
|
| 252.54 | Consents of surety. |
|
|
| 252.55 | Authority to approve bonds and consents of surety. |
|
|
| 252.56 | Disapproval of bonds or consents of surety. |
|
|
| 252.57 | Appeal to Director. |
|
|
| 252.58 | Operations or unit bond--distilled spirits. |
|
|
| 252.59 | Bond, Form 5120.36. |
|
|
| 252.60 | Brewer's bond, Form 5130.22. |
|
|
| 252.61 | Bond, Form 2734 (5100.25). |
|
|
| 252.62 | Bond, Form 2735 (5100.30). |
|
|
| 252.63 | Bond, Form 2736 (5100.12). |
|
|
| 252.64 | Bond, Form 2737. |
|
|
| 252.65 | Bond, Form 2738 (5110.68). |
|
|
| 252.66 | Strengthening bonds. |
|
|
| 252.67 | New or superseding bonds. |
|
|
| 252.70 | Termination of bonds, Forms 2734 (5120.25) and 2736 (5100.12). |
|
|
| 252.71 | Termination of bonds, Forms 2735 (5100.30), 2737 (5110.67), and 2738 (5110.68). |
|
|
| 252.72 | Application of surety for relief from bond. |
|
|
| 252.73 | Relief of surety from bond. |
|
|
| 252.74 | Release of pledged securities. |
|
|
| 252.80 | Charges and credits on bonds. |
|
|
| 252.91 | General. |
|
|
| 252.92 | Application or notice, ATF Form 5100.11. |
|
|
| 252.93 | Carrier to be designated. |
|
|
| 252.94 | Containers. |
|
|
| 252.95 | Change of packages for exportation. |
|
|
| 252.96 | Approval of application. |
|
|
| 252.98 | Inspection and regauge. |
|
|
| 252.101 | Packages to be stamped. |
|
|
| 252.102 | Bottles to have closures affixed. |
|
|
| 252.103 | Export marks. |
|
|
| 252.104 | Certificates of origin. |
|
|
| 252.105 | Report of inspection and tax liability. |
|
|
| 252.106 | Consignment, shipment, and delivery. |
|
|
| 252.107 | Disposition of forms. |
|
|
| 252.110 | Losses. |
|
|
| 252.115 | General. |
|
|
| 252.116 | Notice of return of spirits withdrawn without payment of tax. |
|
|
| 252.117 | Responsibility for return of spirits. |
|
|
| 252.118 | Receipt of spirits. |
|
|
| 252.121 | General. |
|
|
| 252.122 | Application or notice, ATF Form 5100.11. |
|
|
| 252.123 | Export marks. |
|
|
| 252.124 | Consignment, shipment, and delivery. |
|
|
| 252.125 | Disposition of forms. |
|
|
| 252.126 | Proprietor's report. |
|
|
| 252.127 | Losses. |
|
|
| 252.130 | General. |
|
|
| 252.131 | Application for return of wines withdrawn without payment of tax. |
|
|
| 252.132 | Responsibility for return of wine. |
|
|
| 252.133 | Disposition of forms. |
|
|
| 252.141 | General. |
|
|
| 252.142 | Notice, Form 1689 (5130.12). |
|
|
| 252.143 | Containers. |
|
|
| 252.144 | Export marks. |
|
|
| 252.145 | Consignment, shipment and delivery. |
|
|
| 252.146 | Disposition of forms. |
|
|
| 252.147 | Return of beer or beer concentrate. |
|
|
| 252.148 | Brewer's report. |
|
|
| 252.149 | Losses. |
|
|
| 252.150 | Charges and credits on bond. |
|
|
| 252.151 | General. |
|
|
| 252.152 | Notice, ATF Form 5100.11. |
|
|
| 252.153 | Withdrawal procedure. |
|
|
| 252.154 | Export marks. |
|
|
| 252.155 | Consignment, shipment, and delivery. |
|
|
| 252.156 | Losses. |
|
|
| 252.160 | General. |
|
|
| 252.161 | Notice of return of specially denatured spirits. |
|
|
| 252.162 | Responsibility for return of specially denatured spirits. |
|
|
| 252.163 | Receipt of specially denatured spirits. |
|
|
| 252.171 | General. |
|
|
| 252.190 | Notice, ATF Form 5110.30. |
|
|
| 252.192 | Packages of distilled spirits to be gauged. |
|
|
| 252.193 | Export marks. |
|
|
| 252.195b | Claims on spirits tax determined on and after January 1, 1980. |
|
|
| 252.196 | Consignment, shipment, and delivery. |
|
|
| 252.197 | Return of spirits withdrawn for export with benefit of drawback. |
|
|
| 252.198 | Notice of return. |
|
|
| 252.199 | Responsibility for return of spirits withdrawn for export with benefit of drawback. |
|
|
| 252.211 | General. |
|
|
| 252.212 | Persons authorized. |
|
|
| 252.214 | Notice and claim, Form 1582-A (5120.24). |
|
|
| 252.215 | Certificate of tax determination, Form 2605 (5120.20). |
|
|
| 252.216 | Export marks. |
|
|
| 252.217 | Consignment, shipment, and delivery. |
|
|
| 252.218 | Disposition of Forms 1582-A (5120.24). |
|
|
| 252.219 | Return of wine withdrawn for export with benefit of drawback. |
|
|
| 252.220 | Notice of return. |
|
|
| 252.220a | Responsibility for return of wine withdrawn for export with benefit of drawback. |
|
|
| 252.221 | General. |
|
|
| 252.222 | Claim, Form 1582-B (5130.6). |
|
|
| 252.223 | Export marks. |
|
|
| 252.225 | Removals of beer by brewer. |
|
|
| 252.226 | Removals of beer by agent on behalf of brewer. |
|
|
| 252.227 | Removals of beer by persons other than the brewer or agent of the brewer. |
|
|
| 252.230 | Consignment, shipment, and delivery. |
|
|
| 252.241 | Shipment for export, or for use on vessels. |
|
|
| 252.242 | Shipment for use on aircraft. |
|
|
| 252.243 | Shipment to armed services. |
|
|
| 252.244 | Shipment to manufacturing bonded warehouse. |
|
|
| 252.244a | Shipment to a customs bonded warehouse. |
|
|
| 252.245 | Shipment to foreign-trade zone. |
|
|
| 252.246 | Delivery for shipment. |
|
|
| 252.247 | Change in consignee. |
|
|
| 252.250 | Bills of lading required. |
|
|
| 252.251 | Railway express receipts. |
|
|
| 252.252 | Air express or freight bills of lading. |
|
|
| 252.253 | Certificate by export carrier. |
|
|
| 252.261 | Notice to district director of customs. |
|
|
| 252.262 | Delay in lading at port. |
|
|
| 252.264 | Lading for exportation. |
|
|
| 252.265 | Evidence of fraud. |
|
|
| 252.266 | Release of detained merchandise. |
|
|
| 252.267 | Exportation from interior port. |
|
|
| 252.268 | Receipt for liquors for use on vessels or aircraft. |
|
|
| 252.269 | Certification by district director of customs. |
|
|
| 252.275 | Receipt by armed services. |
|
|
| 252.280 | Distilled spirits and wines. |
|
|
| 252.281 | Certificate of use for distilled spirits and wines. |
|
|
| 252.282 | Beer. |
|
|
| 252.285 | Receipt in manufacturing bonded warehouse. |
|
|
| 252.286 | Receipt in customs bonded warehouse. |
|
|
| 252.290 | Receipt in foreign trade zone. |
|
|
| 252.291 | Customs Form 6001. |
|
|
| 252.295 | Exception for export of beer. |
|
|
| 252.301 | Loss of distilled spirits in transit. |
|
|
| 252.302 | Notice to exporter. |
|
|
| 252.303 | Filing of claims. |
|
|
| 252.304 | Action on claim. |
|
|
| 252.310 | Loss of specially denatured spirits in transit. |
|
|
| 252.315 | Loss of wine in transit. |
|
|
| 252.316 | Notice to exporter. |
|
|
| 252.317 | Filing of claims. |
|
|
| 252.318 | Action on claim. |
|
|
| 252.320 | Loss of beer and beer concentrate in transit. |
|
|
| 252.321 | Tax assessed on loss not accounted for. |
|
|
| 252.331 | Claims supported by bond, Form 2738 (5110.68). |
|
|
| 252.332 | Claim against bond. |
|
|
| 252.333 | Where no bond is filed. |
|
|
| 252.334 | Credit allowance. |
|
|
| 252.335 | Disallowance of claim. |
![[BACK ]](https://webarchive.library.unt.edu/eot2008/20090112225600im_/http://www.access.gpo.gov/su_docs/images/icons/lefticn2.gif){kind=icon}
![[BACK ]](https://webarchive.library.unt.edu/eot2008/20090112225600im_/http://www.access.gpo.gov/su_docs/images/icons/content.gif){kind=icon}