Code of Federal Regulations · Section
§ 28.40 — Evidence Of Exportation: Distilled Spirits And Wine
27 C.F.R. § 28.40
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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.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203
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Authority and functions of Director44 U.S.C. § 3504
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Exemptions26 U.S.C. § 5053