{"data":{"id":"us/27-cfr-28.118","jurisdiction":"us","citation":"27 CFR 28.118","heading":"Receipt of spirits.","body":"The receipt, gauge, and disposition of the distilled spirits at the distilled spirits plant shall be in accordance with the applicable provisions of subpart Q of part 19 of this chapter.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6636ae2a7ba2bfc08642ae627ddf1b8d3404e29da0939e102f80ad7d42926ac1","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-28.117","next":"us/27-cfr-28.121"},"notice":"GroundRules: Original legal text. Not legal advice."}