§ 28.40. Evidence of exportation: distilled spirits and wine.
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/us/cfr/t27/s§ 28.40·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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) \[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-224, 51 FR 7698, Mar. 5, 1986; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004\]
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- 72 Stat. 1334
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