Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.70 Termination of Bonds, Forms 5120.25 and 5100.12

Bonds, Forms 5120.25 and 5100.12, covering a specific lot of distilled spirits or wines withdrawn without payment of tax under this part, will be canceled by the appropriate TTB officer on receipt by him of TTB Form 5100.11 properly executed by the appropriate customs official or armed services officer, as required by this part, evidencing that the distilled spirits or wines have been duly exported, laden for use on vessels or aircraft, deposited in a foreign-trade zone, or deposited in a manufacturing bonded warehouse, as the case may be, or of evidence satisfactory to him that the distilled spirits or wines have been otherwise lawfully disposed of or accounted for:  Provided, That all liability under the bond to be canceled has been terminated.

(Authority:  72 Stat. 1352;  26 U.S.C. 5175)