Editorial Note on Part 28
Editorial Note: Nomenclature changes to part 28 appear by T.D. ATF-477, 67 FR 18087 through 18090, Apr. 15, 2002.

§ 28.20 Alternate methods or procedures; and emergency variations from requirements. ( a ) *Alternate methods or procedures* — ( 1 ) *Application.* An exporter, after receiving approval from the appropriate TTB officer, may use an alternate method or procedure (including alternate construction or equipment) in lieu of a method or procedure prescribed by this part. An exporter wishing to use an alternate method or procedure may apply to the appropriate TTB officer. The exporter shall describe the proposed alternate method or procedure and shall set forth the reasons for its use.
( 2 ) *Approval by appropriate TTB officer.* The appropriate TTB officer may approve the use of an alternate method or procedure if: ( i ) The applicant shows good cause for its use;
( ii ) It is consistent with the purpose and effect of the procedure prescribed by this part, and provides equal security to the revenue;
( iii ) It is not contrary to law; and
( iv ) It will not cause an increase in cost to the Government and will not hinder the effective administration of this part.
( 3 ) *Exceptions.* The appropriate TTB officer will not authorize an alternate method or procedure relating to the giving of a bond or the payment of tax.
( 4 ) *Conditions of approval.* An exporter may not employ an alternate method or procedure until the appropriate TTB officer has approved its use. The exporter shall, during the terms of the authorization of an alternate method or procedure, comply with the terms of the approved application.
( b ) *Emergency variations from requirements* — ( 1 ) *Application.* When an emergency exists, an exporter may apply to the appropriate TTB officer for a variation from the requirements of this part relating to construction, equipment, and methods of operation. The exporter shall describe the proposed variation and set forth the reasons for using it.
( 2 ) *Approval by appropriate TTB officer.* The appropriate TTB officer may approve an emergency variation from requirements if: ( i ) An emergency exists;
( ii ) The variation from the requirements is necessary;
( iii ) It will afford the same security and protection to the revenue as intended by the specific regulations;
( iv ) It will not hinder the effective administration of this part; and
( v ) It is not contrary to law.
( 3 ) *Conditions of approval.* An exporter may not employ an emergency variation from the requirements until the appropriate TTB officer has approved its use. Approval of variations from requirements are conditioned upon compliance with the conditions and limitations set forth in the approval.
( 4 ) *Automatic termination of approval.* If the exporter fails to comply in good faith with the procedures, conditions or limitations set forth in the approval, authority for the variation from requirements is automatically terminated and the exporter is required to comply with prescribed requirements of regulations from which those variations were authorized.
( c ) *Withdrawal of approval.* If the appropriate TTB officer finds the revenue is jeopardized or the effective administration of this part is hindered by the approval, such TTB officer may withdraw approval for an alternate method or procedure or for an emergency variation from requirements, approved under paragraph (a) or (b) of this section.
(Act of August 16, 1954, Ch. 736, 68A Stat. 917 (26 U.S.C. 7805); sec. 201, Pub. L. 85-859, 72 Stat. 1395, as amended (26 U.S.C. 5552))
[T.D. ATF-199, 50 FR 9201, Mar. 6, 1985, as amended by T.D. ATF-477, 67 FR 18088, Apr. 15, 2002; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]