27 C.F.R. § 20.183 — Exportation of S.D.S.
§ 20.183 Exportation of S.D.S. (a) General. Except as otherwise provided in paragraph (b) of this section, a dealer may export S.D.S. that conform to a formula specified in part 21 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) of this section any spirits that conform to Formula No. 3–C, 29, or 38–B. [T.D. TTB–140 81 FR 59459, Aug. 30, 2016] Operations by Users