Evidence of exportation and lading for use on vessels and aircraft: beer.

§ 28.43 Evidence of exportation and lading for use on vessels and aircraft: beer. (a) Exportation. The exportation of beer to a foreign country or possession will be fully evidenced by any of the following documents: (1) Customs certification of lading and clearance on Form 1582–B (5130.6) or Form 1689 (5130.12) under subpart M of this part; or (2) For shipment to the armed forces, certification by a military officer on Form 1582–B (5130.6) or Form 1689 (5130.12) under § 28.275; or (3) A bill of lading (§ 28.250), a railway express receipt (§ 28.251), or an air express or air freight bill of lading (§ 28.252), when such bills of lading or receipt show exportation to a foreign country or possession; or (4) A certificate issued by an export carrier under § 28.253 attesting to exportation to a foreign country or possession; or (5) A landing certificate issued by an official of the country or possession where the beer has actually landed; or (6) Any other evidence of exportation approved by the appropriate TTB officer. (b) Use as supplies on vessels and aircraft. The lading of beer for use on vessels or aircraft will be fully evidenced by: (1) For fishing vessels only, customs certification of lading and use on Form 1582–B (5130.6) or Form 1689 (5130.12) under § 28.23; or (2) Customs certification of lading on Form 1582–B (5130.6) or Form 1689 (5130.12) under §§ 28.264 or 28.282; or (3) Any other evidence of exportation approved by the appropriate TTB officer. (Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); sec. 201, Pub. L. 85–859, 72 Stat. 1334, as amended, 1335, as amended (26 U.S.C. 5053, 5055)) [T.D. ATF–224, 51 FR 7698, Mar. 5, 1986, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004] Retention of Records