Part 28 — Exportation of Alcohol
Subpart A — Scope
Subpart B — Definitions
Subpart C — Miscellaneous Provisions
- § 28.20— Alternate methods or procedures; and emergency variations from requirements.
- § 28.21— General.
- § 28.22— Vessels employed in the fisheries.
- § 28.23— Reciprocating foreign countries.
- § 28.25— General.
- § 28.26— Entry of distilled spirits into customs bonded warehouses.
- § 28.27— Entry of wine into customs bonded warehouses.
- § 28.28— Withdrawal of wine and distilled spirits from customs bonded warehouses.
- § 28.30— Export status.
- § 28.35— General.
- § 28.36— Application.
- § 28.37— Action by appropriate TTB officer.
- § 28.38— Action by district director of customs.
- § 28.40— Evidence of exportation: distilled spirits and wine.
- § 28.41— Evidence of lading for use on vessels or aircraft: distilled spirits and wine.
- § 28.42— Evidence of deposit.
- § 28.43— Evidence of exportation and lading for use on vessels and aircraft: beer.
- § 28.45— Retention of records.
- § 28.48— Execution under penalties of perjury.
Subpart D — Bonds and Consents of Surety
- § 28.51— General.
- § 28.52— Corporate surety.
- § 28.52a— Filing of powers of attorney.
- § 28.52b— Execution of powers of attorney.
- § 28.53— Deposit of securities or cash (including cash equivalent) in lieu of corporate surety.
- § 28.54— Consents of surety.
- § 28.55— Authority to approve bonds and consents of surety.
- § 28.56— Disapproval of bonds or consents of surety.
- § 28.57— Appeal to Administrator.
- § 28.58— Operations or unit bond—distilled spirits.
- § 28.59— Bond, Form 5120.36.
- § 28.60— Brewer's bond, Form 5130.22.
- § 28.61— Bond, Form 5100.25
- § 28.62— Bond, Form 5100.30.
- § 28.63— Bond, Form 5100.12.
- § 28.64— Bond, Form 5110.67.
- § 28.66— Strengthening bonds.
- § 28.67— Superseding bonds and new bonds for previously exempt persons.
- § 28.70— Termination of Bonds, Forms 5120.25 and 5100.12.
- § 28.71— Termination of bonds, Forms 5100.30 and 5110.67.
- § 28.72— Application of surety for relief from bond.
- § 28.73— Relief of surety from bond.
- § 28.74— Release of pledged securities or cash (including cash equivalents).
- § 28.80— Charges and credits on bonds.
Subpart E — Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse
- § 28.91— General.
- § 28.92— Application or notice, TTB Form 5100.11.
- § 28.93— Carrier to be designated.
- § 28.94— Containers.
- § 28.95— Change of packages for exportation.
- § 28.96— Approval of application.
- § 28.98— Inspection and regauge.
- § 28.101— Packages to be stamped.
- § 28.102— Bottles to have closures affixed.
- § 28.103— Export marks.
- § 28.104— Certificates of origin.
- § 28.105— Report of inspection and tax liability.
- § 28.106— Consignment, shipment, and delivery.
- § 28.107— Disposition of forms.
- § 28.110— Losses.
- § 28.115— General.
- § 28.116— Notice of return of spirits withdrawn without payment of tax.
- § 28.117— Responsibility for return of spirits.
- § 28.118— Receipt of spirits.
Subpart F — Withdrawal of Wine Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded Warehouse
- § 28.121— General.
- § 28.122— Application or notice, TTB Form 5100.11.
- § 28.123— Export marks.
- § 28.124— Consignment, shipment, and delivery.
- § 28.125— Disposition of forms.
- § 28.126— Proprietor's report.
- § 28.127— Losses.
- § 28.130— General.
- § 28.131— Application for return of wines withdrawn without payment of tax.
- § 28.132— Responsibility for return of wine.
- § 28.133— Disposition of forms.
Subpart G — Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone
- § 28.141— General.
- § 28.142— Notice, Form 1689 (5130.12).
- § 28.143— Containers.
- § 28.144— Export marks.
- § 28.145— Consignment, shipment and delivery.
- § 28.146— Disposition of forms.
- § 28.147— Return of beer or beer concentrate.
- § 28.148— Brewer's report.
- § 28.149— Losses.
- § 28.150— Charges and credits on bond.
Subpart H — Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone
- § 28.151— General.
- § 28.152— Notice, TTB Form 5100.11.
- § 28.153— Withdrawal procedure.
- § 28.154— Export marks.
- § 28.155— Consignment, shipment, and delivery.
- § 28.156— Losses.
- § 28.157— Exportation by dealer in specially denatured spirits.
- § 28.160— General.
- § 28.161— Notice of return of specially denatured spirits.
- § 28.162— Responsibility for return of specially denatured spirits.
- § 28.163— Receipt of specially denatured spirits.
Subpart I — Exportation of Distilled Spirits With Benefit of Drawback
- § 28.171— General.
- § 28.190— Notice, TTB Form 5110.30.
- § 28.192— Packages of distilled spirits to be gauged.
- § 28.193— Export marks.
- § 28.195b— Claims on spirits tax determined on and after January 1, 1980.
- § 28.196— Consignment, shipment, and delivery.
- § 28.197— Return of spirits withdrawn for export with benefit of drawback.
- § 28.198— Notice of return.
- § 28.199— Responsibility for return of spirits withdrawn for export with benefit of drawback.
Subpart K — Exportation of Wine With Benefit of Drawback
- § 28.211— General.
- § 28.212— Persons authorized.
- § 28.214— Notice and claim, Form 5120.24.
- § 28.215— Certificate of tax determination, Form 5120.20.
- § 28.216— Export marks.
- § 28.217— Consignment, shipment, and delivery.
- § 28.218— Disposition of Forms 1582-A (5120.24).
- § 28.219— Return of wine withdrawn for export with benefit of drawback.
- § 28.220— Notice of return.
- § 28.220a— Responsibility for return of wine withdrawn for export with benefit of drawback.
Subpart L — Exportation of Beer With Benefit of Drawback
- § 28.221— General.
- § 28.222— Claim, Form 1582-B (5130.6).
- § 28.223— Export marks.
- § 28.225— Removals of beer by brewer.
- § 28.226— Removals of beer by agent on behalf of brewer.
- § 28.227— Removals of beer by persons other than the brewer or agent of the brewer.
- § 28.230— Consignment, shipment, and delivery.
Subpart M — Shipment or Delivery for Export
- § 28.241— Shipment for export, or for use on vessels.
- § 28.242— Shipment for use on aircraft.
- § 28.243— Shipment to armed services.
- § 28.244— Shipment to manufacturing bonded warehouse.
- § 28.244a— Shipment to a customs bonded warehouse.
- § 28.245— Shipment to foreign-trade zone.
- § 28.246— Delivery for shipment.
- § 28.247— Change in consignee.
- § 28.250— Bills of lading required.
- § 28.251— Railway express receipts.
- § 28.252— Air express or freight bills of lading.
- § 28.253— Certificate by export carrier.
Subpart N — Proceedings at Ports of Export
- § 28.261— Notice to district director of customs.
- § 28.262— Delay in lading at port.
- § 28.264— Lading for exportation.
- § 28.265— Evidence of fraud.
- § 28.266— Release of detained merchandise.
- § 28.267— Exportation from interior port.
- § 28.268— Receipt for liquors for use on vessels or aircraft.
- § 28.269— Certification by district director of customs.
- § 28.275— Receipt by armed services.
- § 28.280— Distilled spirits and wines.
- § 28.281— Certificate of use for distilled spirits and wines.
- § 28.282— Beer.
- § 28.285— Receipt in manufacturing bonded warehouse.
- § 28.286— Receipt in customs bonded warehouse.
- § 28.290— Receipt in foreign trade zone.
- § 28.291— Customs Form 6001.
- § 28.295— Exception for export of beer.
Subpart O — Losses
- § 28.301— Loss of distilled spirits in transit.
- § 28.302— Notice to exporter.
- § 28.303— Filing of claims.
- § 28.304— Action on claim.
- § 28.310— Loss of specially denatured spirits in transit.
- § 28.315— Loss of wine in transit.
- § 28.316— Notice to exporter.
- § 28.317— Filing of claims.
- § 28.318— Action on claim.
- § 28.320— Loss of beer and beer concentrate in transit.
- § 28.321— Tax assessed on loss not accounted for.