# 27 C.F.R. § 28.94 (2026): Containers

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_94

## Section

- **Citation:** 27 C.F.R. § 28.94 (2026)
- **Heading:** Containers
- **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 / § 28.94: § 28.94   Containers.

## Text

Distilled spirits authorized to be withdrawn without payment of tax from the bonded premises of a distilled spirits plant under the provisions of this subpart may be withdrawn from such establishment in such containers as may be authorized in part 19 of this chapter. Except as otherwise provided in this part, the gauging, packing, bottling, casing, marking, closing and reporting of distilled spirits prior to withdrawal shall be in accordance with the provisions of part 19 of this chapter.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1360, as amended, 1374, as amended (26 U.S.C. 5205, 5206, 5301))
[T.D. ATF-62, 44 FR 71722, Dec. 11, 1979. as amended by T.D. ATF-206, 50 FR 23956, June 7, 1985]

## 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_94. Check the current official text before relying on it. Not legal advice.