27 CFR §28.196
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The consignment, shipment, and delivery of distilled spirits removed under this subpart for export, use on vessels or aircraft, transfer to a customs bonded warehouse, or transfer to a foreign-trade zone, shall be in accordance with the applicable provisions of subpart M of this part.