{"data":{"id":"us/27-cfr-28.40","jurisdiction":"us","citation":"27 CFR 28.40","heading":"Evidence of exportation: distilled spirits and wine.","body":"The exportation of any shipment of distilled spirits or wine may be evidenced by:\n(a) A copy of the export bill of lading (§ 28.250); or\n(b) A copy of the railway express receipt (§ 28.251); or\n(c) A copy of the air express receipt (§ 28.252); or\n(d) A copy of the through bill of lading where exportation is to a contiguous foreign country (§ 28.250); or\n(e) A certificate by the export carrier, as provided for in § 28.253.","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 C—Miscellaneous Provisions"],"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":"d280b796380467aba4a3afd09088bb7fd8b04c6d740b7c2671f8b7200f978564","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-28.38","next":"us/27-cfr-28.41"},"notice":"GroundRules: Original legal text. Not legal advice."}