U.S. Code of Federal Regulations

Regulations most recently checked for updates: Oct 31, 2025

All TitlesTitle 27Chapter IPart 28Subpart E - 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

LOSSES
§ 28.110 - Losses.
§ 28.91 - General.
§ 28.92 - Application or notice, TTB Form 5100.11.
§ 28.93 - Carrier to be designated.
§ 28.94 - Containers.
§ 28.95 - Change of packages for exportation.
§ 28.96 - Approval of application.
§ 28.97 - [Reserved]
§ 28.98 - Inspection and regauge.
§ 28.100 - [Reserved]
§ 28.101 - Packages to be stamped.
§ 28.102 - Bottles to have closures affixed.
§ 28.103 - Export marks.
§ 28.104 - Certificates of origin.
§ 28.105 - Report of inspection and tax liability.
§ 28.106 - Consignment, shipment, and delivery.
§ 28.107 - Disposition of forms.

RETURN OF SPIRITS TO BONDED PREMISES
§ 28.115 - General.
§ 28.116 - Notice of return of spirits withdrawn without payment of tax.
§ 28.117 - Responsibility for return of spirits.
§ 28.118 - Receipt of spirits.
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