The deposit of distilled spirits in a customs bonded warehouse or distilled spirits and wines in a foreign-trade zone with benefit of drawback may be evidenced by a copy of the transportation bill of lading obtained under the provisions of § 28.250 .
27 C.F.R. § 28.42
48 Stat. 999, as amended, 84 Stat. 1965; 19 U.S.C. 81c , 26 U.S.C. 5066