California Code of Regulations › Title 4 - Business Regulations › Division 1 - Department of Alcoholic Beverage Control › Article 10 - Sales for Export › Section 54 - Export Sales

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Manufacturers, winegrowers, rectifiers, wholesalers,
				  manufacturer's agents, and importers may sell alcoholic beverages specified in
				  their licenses to unlicensed persons (including aircraft, fishing vessels and
				  commercial passenger or freight vessels) who take delivery thereof within this
				  State for delivery or use without this State.
Where the sale is made without the payment of California
				  excise tax, export or actual removal from this State must be accomplished
				  within 90 days from the date of the delivery within this State, and may only be
				  accomplished by one of the following methods:
(a) If in bond, then under the continuous
				supervision of the United States Customs or United States Internal Revenue
				authorities until removal from this State has been effected.
(b) In private vehicles owned or operated by
				out-of-state purchasers who hold an export identification permit issued by the
				State Board of Equalization pursuant to Rule 2563, Subchapter 6, Chapter 2,
				Title 18, California Administrative Code.
(c) By common carrier.
Sales of alcoholic beverages to persons operating commercial
				  fishing vessels, private freight and/or passenger-carrying vessels, or to
				  commercial aircraft, for use as ships or aircraft stores outside this State, or
				  upon the high seas, may be made only pursuant to a written order for the
				  purchase of the alcoholic beverages specified in the order. Such purchase order
				  must be signed by the captain of a commercial fishing boat or private freight
				  and/or passenger-carrying vessel or the pilot of the aircraft, or by a duly
				  authorized agent of the owner of the aircraft authorized in writing to sign
				  such purchase orders. All such purchase orders shall contain an acknowledgment
				  that the alcoholic beverages are for use only as ships or aircraft stores
				  outside this State or upon the high seas.
All alcoholic beverages sold and delivered, California tax
				  free within this State, which are intended for ultimate delivery and use
				  outside this State within 90 days, may, until exported or removed from this
				  State, be stored only in bonded or licensed public warehouses and in private
				  warehouses. Such warehouses shall keep and maintain for a period of three years
				  records showing any change in possession of such alcoholic beverages, and shall
				  upon demand make such records available to the Department of Alcoholic Beverage
				  Control, the State Board of Equalization, and to the licensed California seller
				  of such alcoholic beverages.
1. New section
				  filed 4-7-58; designated effective 5-15-58 (Register 58, No. 6). For history of
				  former Section
				  54, see Register 55, No.
				  4.
2. Amendment filed 10-25-63; effective thirtieth day thereafter
				  (Register 63, No. 19).
3. Amendment filed 11-1-63, as an emergency;
				  designated effective 11-24-63. Certificate of Compliance included (Register 63,
				  No. 19).
4. Amendment filed 8-6-70; designated effective 9-8-70
				  (Register 70, No. 32).
Note: Authority cited: Sections
					 23107,
					 23108,
					 23387
					 and
					 25750,
					 Business and Professions Code; Section
					 22 of Article XX, California
					 Constitution.