[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR28.28]

[Page 765]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 28_EXPORTATION OF ALCOHOL--Table of Contents
 
                   Subpart C_Miscellaneous Provisions
 
Sec. 28.28  Withdrawal of wine and distilled spirits from customs 
bonded warehouses.

    Wine and bottled distilled spirits entered into customs bonded 
warehouses as provided in Sec. 28.26 (a) or (b) and Sec. 28.27 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under the appropriate provisions of 19 CFR chapter I, be withdrawn from 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 Sec. Sec. 
28.26(a)(2) and 28.27 may be withdrawn for exportation, subject to the 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for in, and withdrawn from, such warehouses under the appropriate 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may be withdrawn from such warehouses for domestic use, in which event 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, as amended by T.D. TTB-8, 69 FR 
3831, Jan. 27, 2004]

                           Foreign-Trade Zones