[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 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.  28.26  Entry of distilled spirits into customs bonded warehouses.



    (a) Distilled spirits withdrawn without payment of tax. (1) Bottled 

distilled spirits may, subject to this part, be withdrawn from bonded 

premises for transfer to customs bonded warehouses in which imported 

distilled spirits are permitted to be stored in bond for entry pending 

withdrawal as provided in Sec.  28.27. Withdrawals from bonded premises 

under the provisions of this paragraph shall be treated as withdrawals 

for exportation under the provisions of 26 U.S.C. 5214(a)(4).

    (2) Distilled spirits may, subject to this part, be withdrawn from 

bonded premises for transfer (for the purpose of storage pending 

exportation) to any customs bonded warehouse from which distilled 

spirits may be exported. These withdrawals shall be treated as 

withdrawals for exportation under the provisions of 26 U.S.C. 

5214(a)(9).

    (b) Bottled distilled spirits eligible for export with benefit of 

drawback. Bottled distilled spirits eligible for export with benefit of 

drawback may, subject to this part, be transferred to customs bonded 

warehouses in which imported distilled spirits are permitted to be 

stored, and entered pending withdrawal as provided in Sec.  28.28, as if 

such spirits were for exportation.

    (c) Time deemed exported. For the purpose of this part, distilled 

spirits entered into a customs bonded warehouse as provided in this 

section shall be deemed exported at the time so entered.



(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1381, 1382, (26 

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

U.S.C. 5066, 5370, 5371; 26 U.S.C. 7805))



[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr. 

15, 1975, and amended by T.D. ATF-206, 50 FR 23956, June 7, 1985; T.D. 

TTB-8, 69 FR 3831, Jan. 27, 2004]