27 C.F.R. § 28.40

Current through May 31, 2024

Section 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 .

27 C.F.R. § 28.40

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

25 FR 5734, 6/23/1960. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-224, 51 FR 7698, 3/5/1986; T.D. TTB-8, 69 FR 3831, 1/27/2004