[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 794]

 

            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 E_Withdrawal of Distilled Spirits Without Payment of Tax for 

 Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade 

       Zone, or Transportation to a Manufacturing Bonded Warehouse

 

Sec.  28.91  General.





    (a) Distilled spirits on which the internal revenue tax has not been 

paid or determined may, subject to this part, be withdrawn from the 

bonded premises of a distilled spirits plant without payment of tax for:

    (1) Exportation;

    (2) Use on the vessels or aircraft described in Sec.  28.21;

    (3) Transfer to and deposit in a foreign-trade zone for exportation 

or for storage pending exportation;

    (4) Transportation to and deposit in a manufacturing bonded 

warehouse; or

    (5) Transfer to and deposit in a customs bonded warehouse as 

provided for in Sec.  28.26.

    (b) All withdrawals shall be made under the applicable bond 

prescribed in subpart D of this part.



(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 

1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 

81c); 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))



[T.D. ATF-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44 

FR 71722, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]