Evidence of exportation: distilled spirits and wine.

  1. Law
  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
  5. Alcohol
  6. Exportation of Alcohol
  7. Miscellaneous Provisions
  8. Evidence of Exportation and Use
  9. Evidence of exportation: distilled spirits and wine.

Checkout our iOS App for a better way to browser and research.

§ 28.40 Evidence of exportation: distilled spirits and wine.

The exportation of any shipment of distilled spirits or wine may be evidenced by:

(a) A copy of the export bill of lading (§ 28.250); or

(b) A copy of the railway express receipt (§ 28.251); or

(c) A copy of the air express receipt (§ 28.252); or

(d) A copy of the through bill of lading where exportation is to a contiguous foreign country (§ 28.250); or

(e) A certificate by the export carrier, as provided for in § 28.253.

(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]


Download our app to see the most-to-date content.