---
kind: "section"
citation: "27 C.F.R. § 28.40"
title: "27"
number: "28.40"
heading: "Evidence of exportation: distilled spirits and wine."
url: "https://uscodex.org/cfr/27/28.40"
---

# §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](/cfr/27/28.250.md)); or
- (b) A copy of the railway express receipt ([§ 28.251](/cfr/27/28.251.md)); or
- (c) A copy of the air express receipt ([§ 28.252](/cfr/27/28.252.md)); or
- (d) A copy of the through bill of lading where exportation is to a contiguous foreign country ([§ 28.250](/cfr/27/28.250.md)); or
- (e) A certificate by the export carrier, as provided for in [§ 28.253](/cfr/27/28.253.md).

## Notes

### Amendments

[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]

### Authority

Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5121, 5122, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6109, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h).

### Source

Source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004

### Amendments

[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]