[Code of Federal Regulations]

[Title 27, Volume 1]

[Revised as of April 1, 2006]

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

[CITE: 27CFR28]



[Page 782]

 

            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.  28.21  General.



    Liquors may be withdrawn without payment of tax for lading, and 

liquors on which the tax has been paid or determined may be laden with 

benefit of drawback of tax, subject to this part, for use on vessels and 

aircraft as follows:

    (a) Vessels or aircraft operated by the United States;

    (b) Vessels of the United States employed in the fisheries as 

provided in Sec.  28.22 or in the whaling business, or actually engaged 

in foreign trade or trade between the Atlantic and Pacific ports of the 

United States or between the United States and any of its possessions, 

or between Hawaii and any other part of the United States or between 

Alaska and any other part of the United States;

    (c) Aircraft registered in the United States and actually engaged in 

foreign trade or trade between the United States and any of its 

possessions, or between Hawaii and any other part of the United States 

or between Alaska and any other part of the United States;

    (d) Vessels of war of any foreign nation;

    (e) Foreign vessels employed in the fisheries as provided in Sec.  

28.22 or in the whaling business, or actually engaged in foreign trade 

or trade between the United States and any of its possessions, or 

between Hawaii and any other part of the United States or between Alaska 

and any other part of the United States; where such trade by foreign 

vessels is permitted; or

    (f) Aircraft registered in any foreign country and actually engaged 

in foreign trade or trade between the United States and any of its 

possessions, or between Hawaii and any other part of the United States 

or between Alaska and any other part of the United States, where trade 

by foreign aircraft is permitted, and where the Secretary of the 

Treasury shall have been advised by the Secretary of Commerce that he 

has found such foreign country allows, or will allow, substantially 

reciprocal privileges in respect to aircraft registered in the United 

States.



(46 Stat. 690, as amended; 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 

U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)



[T.D. 6588, 27 FR 773, Jan. 26, 1962. Redesignated at 40 FR 16835, Apr. 

15, 1975 and amended by T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]