[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 795]

 

            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.  28.94  Containers.



    Distilled spirits authorized to be withdrawn without payment of tax 

from the bonded premises of a distilled spirits plant under the 

provisions of this subpart may be withdrawn from such establishment in 

such containers as may be authorized in part 19 of this chapter. Except 

as otherwise provided in this part, the gauging, packing, bottling, 

casing, marking, closing and reporting of distilled spirits prior to 

withdrawal shall be in accordance with the provisions of part 19 of this 

chapter.



(Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1360, as amended, 

1374, as amended (26 U.S.C. 5205, 5206, 5301))



[T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; as amended by T.D. ATF-206, 50 

FR 23956, June 7, 1985]