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Title 27, Part 28 — Exportation of Alcohol

176 sections

Section 28.1
General.
Section 28.2
Forms prescribed.
Section 28.3
Related regulations.
Section 28.4
Delegations of the Administrator.
Section 28.11
Meaning of terms.
Section 28.20
Alternate methods or procedures; and emergency variations from requirements.
Section 28.21
General.
Section 28.22
Vessels employed in the fisheries.
Section 28.23
Reciprocating foreign countries.
Section 28.25
General.
Section 28.26
Entry of distilled spirits into customs bonded warehouses.
Section 28.27
Entry of wine into customs bonded warehouses.
Section 28.28
Withdrawal of wine and distilled spirits from customs bonded warehouses.
Section 28.30
Export status.
Section 28.35
General.
Section 28.36
Application.
Section 28.37
Action by appropriate TTB officer.
Section 28.38
Action by district director of customs.
Section 28.40
Evidence of exportation: distilled spirits and wine.
Section 28.41
Evidence of lading for use on vessels or aircraft: distilled spirits and wine.
Section 28.42
Evidence of deposit.
Section 28.43
Evidence of exportation and lading for use on vessels and aircraft: beer.
Section 28.45
Retention of records.
Section 28.48
Execution under penalties of perjury.
Section 28.51
General.
Section 28.52
Corporate surety.
Section 28.52a
Filing of powers of attorney.
Section 28.52b
Execution of powers of attorney.
Section 28.53
Deposit of securities or cash (including cash equivalent) in lieu of corporate surety.
Section 28.54
Consents of surety.
Section 28.55
Authority to approve bonds and consents of surety.
Section 28.56
Disapproval of bonds or consents of surety.
Section 28.57
Appeal to Administrator.
Section 28.58
Operations or unit bond—distilled spirits.
Section 28.59
Bond, Form 5120.36.
Section 28.60
Brewer's bond, Form 5130.22.
Section 28.61
Bond, Form 5100.25
Section 28.62
Bond, Form 5100.30.
Section 28.63
Bond, Form 5100.12.
Section 28.64
Bond, Form 5110.67.
Section 28.65
[Reserved]
Section 28.66
Strengthening bonds.
Section 28.67
Superseding bonds and new bonds for previously exempt persons.
Section 28.70
Termination of Bonds, Forms 5120.25 and 5100.12.
Section 28.71
Termination of bonds, Forms 5100.30 and 5110.67.
Section 28.72
Application of surety for relief from bond.
Section 28.73
Relief of surety from bond.
Section 28.74
Release of pledged securities or cash (including cash equivalents).
Section 28.80
Charges and credits on bonds.
Section 28.91
General.
Section 28.92
Application or notice, TTB Form 5100.11.
Section 28.93
Carrier to be designated.
Section 28.94
Containers.
Section 28.95
Change of packages for exportation.
Section 28.96
Approval of application.
Section 28.97
[Reserved]
Section 28.98
Inspection and regauge.
Section 28.100
[Reserved]
Section 28.101
Packages to be stamped.
Section 28.102
Bottles to have closures affixed.
Section 28.103
Export marks.
Section 28.104
Certificates of origin.
Section 28.105
Report of inspection and tax liability.
Section 28.106
Consignment, shipment, and delivery.
Section 28.107
Disposition of forms.
Section 28.110
Losses.
Section 28.115
General.
Section 28.116
Notice of return of spirits withdrawn without payment of tax.
Section 28.117
Responsibility for return of spirits.
Section 28.118
Receipt of spirits.
Section 28.121
General.
Section 28.122
Application or notice, TTB Form 5100.11.
Section 28.123
Export marks.
Section 28.124
Consignment, shipment, and delivery.
Section 28.125
Disposition of forms.
Section 28.126
Proprietor's report.
Section 28.127
Losses.
Section 28.130
General.
Section 28.131
Application for return of wines withdrawn without payment of tax.
Section 28.132
Responsibility for return of wine.
Section 28.133
Disposition of forms.
Section 28.141
General.
Section 28.142
Notice, Form 1689 (5130.12).
Section 28.143
Containers.
Section 28.144
Export marks.
Section 28.145
Consignment, shipment and delivery.
Section 28.146
Disposition of forms.
Section 28.147
Return of beer or beer concentrate.
Section 28.148
Brewer's report.
Section 28.149
Losses.
Section 28.150
Charges and credits on bond.
Section 28.151
General.
Section 28.152
Notice, TTB Form 5100.11.
Section 28.153
Withdrawal procedure.
Section 28.154
Export marks.
Section 28.155
Consignment, shipment, and delivery.
Section 28.156
Losses.
Section 28.157
Exportation by dealer in specially denatured spirits.
Section 28.160
General.
Section 28.161
Notice of return of specially denatured spirits.
Section 28.162
Responsibility for return of specially denatured spirits.
Section 28.163
Receipt of specially denatured spirits.
Section 28.171
General.
Section 28.190
Notice, TTB Form 5110.30.
Section 28.191
[Reserved]
Section 28.192
Packages of distilled spirits to be gauged.
Section 28.193
Export marks.
Section 28.194-28.195
§§ 28.194-28.195 [Reserved]
Section 28.195b
Claims on spirits tax determined on and after January 1, 1980.
Section 28.196
Consignment, shipment, and delivery.
Section 28.197
Return of spirits withdrawn for export with benefit of drawback.
Section 28.198
Notice of return.
Section 28.199
Responsibility for return of spirits withdrawn for export with benefit of drawback.
Section 28.211
General.
Section 28.212
Persons authorized.
Section 28.213
[Reserved]
Section 28.214
Notice and claim, Form 5120.24.
Section 28.215
Certificate of tax determination, Form 5120.20.
Section 28.216
Export marks.
Section 28.217
Consignment, shipment, and delivery.
Section 28.218
Disposition of Forms 1582-A (5120.24).
Section 28.219
Return of wine withdrawn for export with benefit of drawback.
Section 28.220
Notice of return.
Section 28.220a
Responsibility for return of wine withdrawn for export with benefit of drawback.
Section 28.221
General.
Section 28.222
Claim, Form 1582-B (5130.6).
Section 28.223
Export marks.
Section 28.225
Removals of beer by brewer.
Section 28.226
Removals of beer by agent on behalf of brewer.
Section 28.227
Removals of beer by persons other than the brewer or agent of the brewer.
Section 28.230
Consignment, shipment, and delivery.
Section 28.241
Shipment for export, or for use on vessels.
Section 28.242
Shipment for use on aircraft.
Section 28.243
Shipment to armed services.
Section 28.244
Shipment to manufacturing bonded warehouse.
Section 28.244a
Shipment to a customs bonded warehouse.
Section 28.245
Shipment to foreign-trade zone.
Section 28.246
Delivery for shipment.
Section 28.247
Change in consignee.
Section 28.250
Bills of lading required.
Section 28.251
Railway express receipts.
Section 28.252
Air express or freight bills of lading.
Section 28.253
Certificate by export carrier.
Section 28.261
Notice to district director of customs.
Section 28.262
Delay in lading at port.
Section 28.263
[Reserved]
Section 28.264
Lading for exportation.
Section 28.265
Evidence of fraud.
Section 28.266
Release of detained merchandise.
Section 28.267
Exportation from interior port.
Section 28.268
Receipt for liquors for use on vessels or aircraft.
Section 28.269
Certification by district director of customs.
Section 28.275
Receipt by armed services.
Section 28.280
Distilled spirits and wines.
Section 28.281
Certificate of use for distilled spirits and wines.
Section 28.282
Beer.
Section 28.285
Receipt in manufacturing bonded warehouse.
Section 28.286
Receipt in customs bonded warehouse.
Section 28.290
Receipt in foreign trade zone.
Section 28.291
Customs Form 6001.
Section 28.295
Exception for export of beer.
Section 28.301
Loss of distilled spirits in transit.
Section 28.302
Notice to exporter.
Section 28.303
Filing of claims.
Section 28.304
Action on claim.
Section 28.310
Loss of specially denatured spirits in transit.
Section 28.315
Loss of wine in transit.
Section 28.316
Notice to exporter.
Section 28.317
Filing of claims.
Section 28.318
Action on claim.
Section 28.320
Loss of beer and beer concentrate in transit.
Section 28.321
Tax assessed on loss not accounted for.
Section 28.331-28.332
§§ 28.331-28.332 [Reserved]
Section 28.333
Claims for drawback.
Section 28.334
Credit allowance.
Section 28.335
Disallowance of claim.