[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: 27CFR252.91]

[Page 23]
 
            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 E--Withdrawal of Distilled Spirits Without Payment of Tax for 
 Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade 
       Zone, or Transportation to a Manufacturing Bonded Warehouse
 
Sec. 252.91  General.


    (a) Distilled spirits on which the internal revenue tax has not been 
paid or determined may, subject to this part, be withdrawn from the 
bonded premises of a distilled spirits plant without payment of tax for:
    (1) Exportation;
    (2) Use on the vessels or aircraft described in Sec. 252.21;
    (3) Transfer to and deposit in a foreign-trade zone for exportation 
or for storage pending exportation;
    (4) Transportation to and deposit in a manufacturing bonded 
warehouse; or
    (5) Transfer to and deposit in a customs bonded warehouse as 
provided for in Sec. 252.26.
    (b) All withdrawals shall be made under the applicable bond 
prescribed in subpart D of this part.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 
1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 
81c); 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))

[T.D. ATF-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44 
FR 71722, Dec. 11, 1979]