The lading of distilled spirits or wine for use on vessels or aircraft may be evidenced by submission of a receipt procured under the provisions of § 28.268 .
27 C.F.R. § 28.41
Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended ( 19 U.S.C. 1309 ); sec. 201, Pub. L. 85-859; 72 Stat. 1362, as amended, 1380, as amended ( 26 U.S.C. 5214 , 5362 )