[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR252.25]

[Page 13]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 252--EXPORTATION OF LIQUORS--Table of Contents
 
                   Subpart C--Miscellaneous Provisions
 
Sec. 252.25  General.

    The proprietor of a duly constituted manufacturing bonded warehouse, 
established in accordance with law and the regulations in 19 CFR chapter 
I, may withdraw distilled spirits or wine from any distilled spirits 
plant or bonded wine cellar, as the case may be, without payment of tax, 
for use in the manufacture of products for export, or for shipment in 
bond to Puerto Rico, or for use by foreign governments, organizations, 
and individuals, as authorized by 26 U.S.C. 5066, 5214(a)(6) and 5362; 
and 19 U.S.C. 1311. The proprietor of the manufacturing bonded warehouse 
shall furnish bond in accordance with the provisions of Sec. 252.63 or 
Sec. 252.64.

(Sec. 311, Tariff Act of 1930, 46 Stat. 691, as amended (19 U.S.C. 
1311); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1380, as 
amended (26 U.S.C. 5214, 5362); sec. 3, Pub. L. 91-659, 84 Stat. 1965, 
as amended (26 U.S.C. 5066))

[T.D. ATF-88, 46 FR 39814, Aug. 5, 1981]

                        Customs Bonded Warehouses