Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.110 Losses

Where there has been a loss of distilled spirits while in transit from the bonded premises of a distilled spirits plant to a port of export, a customs bonded warehouse, a manufacturing bonded warehouse, a vessel or aircraft, or a foreign-trade zone, the provisions of subpart O of this part, with respect to losses of spirits after withdrawal without payment of tax and to claims for remission of the tax thereon, shall be applicable.

(Authority:  72 Stat. 1323, as amended, 84 Stat. 1965;  26 U.S.C. 5008, 5066)