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.
(72 Stat. 1334, 1335, 1336, 1362, 1380; 26 U.S.C. 5053,5055,5062,5214,5362,June,1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]
authority: 5 U.S.C. 552(a);
19 U.S.C. 81c,
1202;
26 U.S.C. 5001,
5007,
5008,
5041,
5051,
5054,
5061,
5121,
5122,
5201,
5205,
5207,
5232,
5273,
5301,
5313,
5555,
6109,
6302,
7805;
27 U.S.C. 203,
205;
44 U.S.C. 3504(h)
source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004
cite as: 27 CFR 28.40