28.40—Evidence of exportation: distilled spirits and wine.
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.
Code of Federal Regulations
(72 Stat. 1334, 1335, 1336, 1362, 1380;
26 U.S.C. 5053, 5055, 5062, 5214, 5362
)
Code of Federal Regulations
[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]