§20.183. Exportation of S.D.S.
27 C.F.R. § 20.183
General. Except as otherwise provided in paragraph (b) of this section, a dealer may export S.D.S. that conform to a formula specified in part 21 of this chapter to any country that allows the importation of such spirits. The exporting dealer shall:
For each export shipment, prepare TTB Form 5100.11 in accordance with its instructions as a notice and submit it to the appropriate TTB officer;
Mark each shipping container and case with the words “For Export”;
Export the S.D.S. directly; and
Retain appropriate documentation, such as invoices and bills of lading, as evidence that the denatured spirits were, in fact, exported.
Exception. A dealer may not export under paragraph (a) of this section any spirits that conform to Formula No. 3-C, 29, or 38-B.
Notes, amendments, and revision history
Amendments
[T.D. TTB-140 81 FR 59459, Aug. 30, 2016]
Authority
Authority: 26 U.S.C. 5001, 5206, 5214, 5271-5275, 5311, 5552, 5555, 5607, 6065, 6109, 7805.
Source
Source: T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, unless otherwise noted.
Amendments
[T.D. TTB-140 81 FR 59459, Aug. 30, 2016]