Code of Federal Regulations · Section

§ 28.103 — Export Marks

27 C.F.R. § 28.103

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(a) General. In addition to the marks and brands required to be placed on packages and cases of distilled spirits at the time they are filled under the provisions of part 19 of this chapter, the proprietor shall mark the word “Export” on the Government side of each case or Government head of each container before removal from the bonded premises for any exportation authorized under this subpart.

(b) Exception. When containers are being removed to a contiguous manufacturing bonded warehouse, the proprietor need not place the word “Export” on the containers if the appropriate TTB officer finds the omission will not jeopardize the revenue.

27 C.F.R. § 28.102 27 C.F.R. § 28.104

Authorizing Statute

Distilled spirits for use of foreign embassies, legations, etc.
26 U.S.C. § 5066
Supplies for certain vessels and aircraft
19 U.S.C. § 1309
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
26 U.S.C. § 5214
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203
Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Authority and functions of Director
44 U.S.C. § 3504