[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR144.15]

[Page 68]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 144--WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of Contents
 
       Subpart B--Requirements and Procedures for Warehouse Entry
 
Sec. 144.15  Entry and withdrawal from Customs bonded warehouses of distilled spirits.

    (a) Distilled spirits entered in warehouse under section 5066(a), 
Internal Revenue Code--(1) General rule. Except as otherwise provided in 
this section, distilled spirits entered into Customs bonded warehouse in 
accordance with section 5066(a), Internal Revenue Code, as amended (26 
U.S.C. 5066(a)), shall be treated in the same manner as any other 
merchandise entered for warehouse.
    (2) Withdrawal from warehouse for domestic consumption. Distilled 
spirits entered in warehouse under this paragraph may be withdrawn from 
warehouse for domestic consumption under section 5066(c), Internal 
Revenue Code, as amended (26 U.S.C. 5066(c)). In this case, the 
distilled spirits shall be subject to duty as American goods exported 
and returned under subheading 9801.00.80, Harmonized Tariff Schedule of 
the United States (19 U.S.C. 1202).
    (b) Distilled spirits transferred from a manufacturing warehouse to 
a storage warehouse under section 311, Tariff Act of 1930--(1) 
Prohibition on withdrawal from warehouse for domestic consumption. 
Domestic distilled spirits which have been transferred from a Customs 
bonded manufacturing warehouse, Class 6, to a Customs bonded storage 
warehouse, Class 2 or 3, in accordance with section 311, Tariff Act of 
1930, as amended (19 U.S.C. 1311), may not be withdrawn under section 
5066(c) of the Internal Revenue Code, as amended (26 U.S.C. 5066(c)), 
for domestic consumption.
    (2) Procedure governing transfer of distilled spirits from 
manufacturing warehouse to storage warehouse. For procedure concerning 
the transfer of such distilled spirits from Customs bonded manufacturing 
warehouse, Class 6, to Customs bonded storage warehouse, see 
Sec. 19.15(g)(2) of this chapter.
    (c) Distilled spirits entered under section 5214(a)(9), Internal 
Revenue Code--(1) General rule. Distilled spirits may be entered into a 
Customs bonded storage warehouse under section 5214(a)(9), Internal 
Revenue Code, as amended (26 U.S.C. 5214(a)(9)), in the same manner as 
any other merchandise is entered for warehouse, unless otherwise 
provided in this section.
    (2) Withdrawal only for exportation. Distilled spirits warehoused 
under section 5214(a)(9), Internal Revenue Code, may be withdrawn only 
for the purpose of exportation, either directly or after rewarehousing 
at the same or another port. The distilled spirits may not be withdrawn 
for domestic consumption.

[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 78-298, 43 
FR 38382, Aug. 28, 1978; T.D. 80-271, 45 FR 75641, Nov. 17, 1980; T.D. 
84-213, 49 FR 41185, Oct. 19, 1984; T.D. 89-1, 53 FR 51263, Dec. 21, 
1988]

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