# 27 C.F.R. § 28.103 (2026): Export marks

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_103

## Section

- **Citation:** 27 C.F.R. § 28.103 (2026)
- **Heading:** Export marks
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 28: EXPORTATION OF ALCOHOL / Subpart E: Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse / § 28.103: § 28.103   Export marks.

## Text

(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.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066))
[T.D. ATF-82, 46 FR 21158, Apr. 9, 1981, as amended by T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]

## Nearby sections

- [27 C.F.R. § 28.91 (2026) § 28.91   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_91.md)
- [27 C.F.R. § 28.92 (2026) § 28.92   Application or notice, TTB Form 5100.11.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_92.md)
- [27 C.F.R. § 28.93 (2026) § 28.93   Carrier to be designated.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_93.md)
- [27 C.F.R. § 28.94 (2026) § 28.94   Containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_94.md)
- [27 C.F.R. § 28.95 (2026) § 28.95   Change of packages for exportation.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_95.md)
- [27 C.F.R. § 28.96 (2026) § 28.96   Approval of application.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_96.md)
- [27 C.F.R. § 28.98 (2026) § 28.98   Inspection and regauge.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_98.md)
- [27 C.F.R. § 28.101 (2026) § 28.101   Packages to be stamped.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_101.md)
- [27 C.F.R. § 28.102 (2026) § 28.102   Bottles to have closures affixed.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_102.md)
- [27 C.F.R. § 28.103 (2026) § 28.103   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_103.md)
- [27 C.F.R. § 28.104 (2026) § 28.104   Certificates of origin.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_104.md)
- [27 C.F.R. § 28.105 (2026) § 28.105   Report of inspection and tax liability.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_105.md)
- [27 C.F.R. § 28.106 (2026) § 28.106   Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_106.md)
- [27 C.F.R. § 28.107 (2026) § 28.107   Disposition of forms.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_107.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_103. Check the current official text before relying on it. Not legal advice.