# 27 C.F.R. § 28.196 (2026): Consignment, shipment, and delivery

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_196

## Section

- **Citation:** 27 C.F.R. § 28.196 (2026)
- **Heading:** Consignment, shipment, and delivery
- **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 I: Exportation of Distilled Spirits With Benefit of Drawback / § 28.196: § 28.196   Consignment, shipment, and delivery.

## Text

The consignment, shipment, and delivery of distilled spirits removed under this subpart for export, use on vessels or aircraft, transfer to a customs bonded warehouse, or transfer to a foreign-trade zone, shall be in accordance with the applicable provisions of subpart M of this part.
(72 Stat. 1336, 84 Stat. 1965; 26 U.S.C. 5062, 5066)
[T.D. 7112, 36 FR 8583, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975]

## Nearby sections

- [27 C.F.R. § 28.171 (2026) § 28.171   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_171.md)
- [27 C.F.R. § 28.190 (2026) § 28.190   Notice, TTB Form 5110.30.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_190.md)
- [27 C.F.R. § 28.192 (2026) § 28.192   Packages of distilled spirits to be gauged.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_192.md)
- [27 C.F.R. § 28.193 (2026) § 28.193   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_193.md)
- [27 C.F.R. § 28.195b (2026) § 28.195b   Claims on spirits tax determined on and after January 1, 1980.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_195b.md)
- [27 C.F.R. § 28.196 (2026) § 28.196   Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_196.md)
- [27 C.F.R. § 28.197 (2026) § 28.197   Return of spirits withdrawn for export with benefit of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_197.md)
- [27 C.F.R. § 28.198 (2026) § 28.198   Notice of return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_198.md)
- [27 C.F.R. § 28.199 (2026) § 28.199   Responsibility for return of spirits withdrawn for export with benefit of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_199.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_196. Check the current official text before relying on it. Not legal advice.