[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: 27CFR252.28]

[Page 13-14]
 
            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. 252.28  Withdrawal of wine and distilled spirits from customs bonded warehouses.

    Wine and bottled distilled spirits entered into customs bonded 
warehouses as provided in Sec. 252.26 (a) or (b) and

[[Page 14]]

Sec. 252.27 may, under the appropriate provisions of 19 CFR chapter I, 
be withdrawn from such warehouses for consumption in the United States 
by and for the official or family use of foreign governments, 
organizations, and individuals who are entitled to withdraw imported 
wine and distilled spirits from a warehouse free of tax. Distilled 
spirits and wine entered into customs bonded warehouses under the 
provisions of Secs. 252.26(a)(2) and 252.27 may be withdrawn for 
exportation, subject to the provisions of 19 CFR chapter I. Distilled 
spirits and wine transferred to customs bonded warehouses shall be 
entered into, stored and accounted for in, and withdrawn from, such 
warehouses under the appropriate provisions of 19 CFR chapter I. Wine 
and bottled distilled spirits, originally transferred to customs bonded 
warehouses for the purpose of withdrawal by foreign embassies, 
legations, etc., as authorized by law, may be withdrawn from such 
warehouses for domestic use, in which event they shall be treated as 
American goods exported and returned.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214); 
sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066); sec. 
2, Pub. L. 96-601, 94 Stat. 3495 (26 U.S.C. 5362))

[T.D. ATF-88, 46 FR 39815, Aug. 5, 1981]

                           Foreign-Trade Zones