[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 784-785]

 

            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under the appropriate provisions of 19 CFR chapter I, be withdrawn from 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28.26(a)(2) and 28.27 may be withdrawn for exportation, subject to the 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for in, and withdrawn from, such warehouses under the appropriate 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



[[Page 785]]



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withdrawn from such warehouses for domestic use, in which event they 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