[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: 27CFR252.26]

[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. 252.26  Entry of distilled spirits into customs bonded warehouses.

    (a) Distilled spirits withdrawn without payment of tax. (1) Bottled 
distilled spirits may, subject to this part, be withdrawn from bonded 
premises for transfer to customs bonded warehouses in which imported 
distilled spirits are permitted to be stored in bond for entry pending 
withdrawal as provided in Sec. 252.27. Withdrawals from bonded premises 
under the provisions of this paragraph shall be treated as withdrawals 
for exportation under the provisions of 26 U.S.C. 5214(a)(4).
    (2) Distilled spirits may, subject to this part, be withdrawn from 
bonded premises for transfer (for the purpose of storage pending 
exportation) to any customs bonded warehouse from which distilled 
spirits may be exported. These withdrawals shall be treated as 
withdrawals for exportation under the provisions of 26 U.S.C. 
5214(a)(9).
    (b) Bottled distilled spirits eligible for export with benefit of 
drawback. Bottled distilled spirits eligible for export with benefit of 
drawback may, subject to this part, be transferred to customs bonded 
warehouses in which imported distilled spirits are permitted to be 
stored, and entered pending withdrawal as provided in Sec. 252.28, as if 
such spirits were for exportation.
    (c) Time deemed exported. For the purpose of this part, distilled 
spirits entered into a customs bonded warehouse as provided in this 
section shall be deemed exported at the time so entered.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1381, 1382, (26 
U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 
U.S.C. 5066, 5370, 5371; 26 U.S.C. 7805))

[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr. 
15, 1975, and amended by T.D. ATF-206, 50 FR 23956, June 7, 1985]