[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR144.15]



[Page 70-71]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 144_WAREHOUSE AND REWAREHOUSE ENTRIES AND WITHDRAWALS--Table of 

Contents

 

        Subpart B_Requirements and Procedures for Warehouse Entry

 

Sec.  144.15  Entry and withdrawal from Customs bonded warehouses 

of distilled spirits.



    (a) Distilled spirits entered in warehouse under section 5066(a), 

Internal Revenue Code--(1) General rule. Except as otherwise provided in 

this section, distilled spirits entered into Customs bonded warehouse in 

accordance with section 5066(a), Internal Revenue Code, as amended (26 

U.S.C. 5066(a)), shall be treated in the same manner as any other 

merchandise entered for warehouse.

    (2) Withdrawal from warehouse for domestic consumption. Distilled 

spirits entered in warehouse under this paragraph may be withdrawn from 

warehouse for domestic consumption under section 5066(c), Internal 

Revenue Code, as amended (26 U.S.C. 5066(c)). In this case, the 

distilled spirits shall be subject to duty as American goods exported 

and returned under subheading 9801.00.80, Harmonized Tariff Schedule of 

the United States (19 U.S.C. 1202).

    (b) Distilled spirits transferred from a manufacturing warehouse to 

a storage warehouse under section 311, Tariff Act of 1930--(1) 

Prohibition on withdrawal from warehouse for domestic consumption. 

Domestic distilled spirits which have been transferred from a Customs 

bonded manufacturing warehouse, Class 6, to a Customs bonded storage 

warehouse, Class 2 or 3, in accordance with section



[[Page 71]]



311, Tariff Act of 1930, as amended (19 U.S.C. 1311), may not be 

withdrawn under section 5066(c) of the Internal Revenue Code, as amended 

(26 U.S.C. 5066(c)), for domestic consumption.

    (2) Procedure governing transfer of distilled spirits from 

manufacturing warehouse to storage warehouse. For procedure concerning 

the transfer of such distilled spirits from Customs bonded manufacturing 

warehouse, Class 6, to Customs bonded storage warehouse, see Sec.  

19.15(g)(2) of this chapter.

    (c) Distilled spirits entered under section 5214(a)(9), Internal 

Revenue Code--(1) General rule. Distilled spirits may be entered into a 

Customs bonded storage warehouse under section 5214(a)(9), Internal 

Revenue Code, as amended (26 U.S.C. 5214(a)(9)), in the same manner as 

any other merchandise is entered for warehouse, unless otherwise 

provided in this section.

    (2) Withdrawal only for exportation. Distilled spirits warehoused 

under section 5214(a)(9), Internal Revenue Code, may be withdrawn only 

for the purpose of exportation, either directly or after rewarehousing 

at the same or another port. The distilled spirits may not be withdrawn 

for domestic consumption.



[T.D. 73-175, 38 FR 17464, July 2, 1973, as amended by T.D. 78-298, 43 

FR 38382, Aug. 28, 1978; T.D. 80-271, 45 FR 75641, Nov. 17, 1980; T.D. 

84-213, 49 FR 41185, Oct. 19, 1984; T.D. 89-1, 53 FR 51263, Dec. 21, 

1988]