Code of Federal Regulations > Title 27 > Chapter I > Part 28 - PART 28—EXPORTATION OF ALCOHOL

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

Subpart A [§ 28.1 - § 28.4] - Subpart A—Scope

Subpart B [§ 28.11 - § 28.11] - Subpart B—Definitions

Subpart C [§ 28.20 - § 28.48] - Subpart C—Miscellaneous Provisions

Subpart D [§ 28.51 - § 28.80] - Subpart D—Bonds and Consents of Surety

Subpart E [§ 28.91 - § 28.118] - Subpart E—Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse

Subpart F [§ 28.121 - § 28.133] - Subpart F—Withdrawal of Wine Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded Warehouse

Subpart G [§ 28.141 - § 28.150] - Subpart G—Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone

Subpart H [§ 28.151 - § 28.163] - Subpart H—Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone

Subpart I [§ 28.171 - § 28.199] - Subpart I—Exportation of Distilled Spirits With Benefit of Drawback

Subpart J - Subpart J [Reserved]

Subpart K [§ 28.211 - § 28.220a] - Subpart K—Exportation of Wine With Benefit of Drawback

Subpart L [§ 28.221 - § 28.230] - Subpart L—Exportation of Beer With Benefit of Drawback

Subpart M [§ 28.241 - § 28.253] - Subpart M—Shipment or Delivery for Export

Subpart N [§ 28.261 - § 28.295] - Subpart N—Proceedings at Ports of Export

Subpart O [§ 28.301 - § 28.321] - Subpart O—Losses

Subpart P [§ 28.331 - § 28.335] - Subpart P—Action on Claims