Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.241 Shipment for export, or for use on vessels

All liquors and specially denatured spirits intended for export or liquors intended for use as supplies on vessels shall be consigned to the district director of customs at the port of exportation, or port of lading for supplies on vessels, except that when the shipment is for export to a contiguous foreign territory it shall be consigned to the foreign consignee at destination in care of the district director of customs at the port of export.

(Authority:  72 Stat. 1334, 1335, 1336, 1362, 1380;  26 U.S.C. 5053, 5055, 5062, 5214, 5362)