---
kind: "section"
citation: "27 C.F.R. § 20.183"
title: "27"
number: "20.183"
heading: "Exportation of S.D.S."
url: "https://uscodex.org/cfr/27/20.183"
---

# §20.183. Exportation of S.D.S.

- (a) **General.** Except as otherwise provided in [paragraph (b)](#b) of this section, a dealer may export S.D.S. that conform to a formula specified in [part 21](/cfr/27/part21.md) of this chapter to any country that allows the importation of such spirits. The exporting dealer shall:
  - (1) 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;
  - (2) Mark each shipping container and case with the words “For Export”;
  - (3) Export the S.D.S. directly; and
  - (4) Retain appropriate documentation, such as invoices and bills of lading, as evidence that the denatured spirits were, in fact, exported.
- (b) **Exception.** A dealer may not export under [paragraph (a)](#a) of this section any spirits that conform to Formula No. 3-C, 29, or 38-B.

## Notes

### 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]