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.
27 C.F.R. § 28.196
72 Stat. 1336, 84 Stat. 1965; 26 U.S.C. 5062 , 5066