The proprietor or exporter may deliver the shipment directly to the consignees designated in §§ 28.241 through 28.245 , or he may deliver it to a carrier for transportation and delivery to such consignees, or, when the exportation is to a contiguous foreign country, to the foreign consignee.
27 C.F.R. § 28.246
72 Stat. 1334, 1335, 1336, as amended, 1362, 1380; 26 U.S.C. 5053 , 5055 , 5062 , 5214 , 5362