Home/CFR/Title 27/Part 28
FEDERAL · 27 CFR

Part 28 — Exportation of Alcohol

176 sections · Title 27: Alcohol, Tobacco Products and Firearms

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