[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 783-784]

 

            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.  28.25  General.



    The proprietor of a duly constituted manufacturing bonded warehouse, 

established in accordance with law and the regulations in 19 CFR chapter 

I, may withdraw distilled spirits or wine from any distilled spirits 

plant or bonded wine cellar, as the case may be,



[[Page 784]]



without payment of tax, for use in the manufacture of products for 

export, or for shipment in bond to Puerto Rico, or for use by foreign 

governments, organizations, and individuals, as authorized by 26 U.S.C. 

5066, 5214(a)(6) and 5362; and 19 U.S.C. 1311. The proprietor of the 

manufacturing bonded warehouse shall furnish bond in accordance with the 

provisions of Sec.  28.63 or Sec.  28.64.



(Sec. 311, Tariff Act of 1930, 46 Stat. 691, as amended (19 U.S.C. 

1311); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1380, as 

amended (26 U.S.C. 5214, 5362); sec. 3, Pub. L. 91-659, 84 Stat. 1965, 

as amended (26 U.S.C. 5066))



[T.D. ATF-88, 46 FR 39814, Aug. 5, 1981, as amended by T.D. TTB-8, 69 FR 

3831, Jan. 27, 2004]



                        Customs Bonded Warehouses