[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR28]

[Page 805]
 
            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.  28.21  General.

    Liquors may be withdrawn without payment of tax for lading, and 
liquors on which the tax has been paid or determined may be laden with 
benefit of drawback of tax, subject to this part, for use on vessels and 
aircraft as follows:
    (a) Vessels or aircraft operated by the United States;
    (b) Vessels of the United States employed in the fisheries as 
provided in Sec.  28.22 or in the whaling business, or actually engaged 
in foreign trade or trade between the Atlantic and Pacific ports of the 
United States or between the United States and any of its possessions, 
or between Hawaii and any other part of the United States or between 
Alaska and any other part of the United States;
    (c) Aircraft registered in the United States and actually engaged in 
foreign trade or trade between the United States and any of its 
possessions, or between Hawaii and any other part of the United States 
or between Alaska and any other part of the United States;
    (d) Vessels of war of any foreign nation;
    (e) Foreign vessels employed in the fisheries as provided in Sec.  
28.22 or in the whaling business, or actually engaged in foreign trade 
or trade between the United States and any of its possessions, or 
between Hawaii and any other part of the United States or between Alaska 
and any other part of the United States; where such trade by foreign 
vessels is permitted; or
    (f) Aircraft registered in any foreign country and actually engaged 
in foreign trade or trade between the United States and any of its 
possessions, or between Hawaii and any other part of the United States 
or between Alaska and any other part of the United States, where trade 
by foreign aircraft is permitted, and where the Secretary of the 
Treasury shall have been advised by the Secretary of Commerce that he 
has found such foreign country allows, or will allow, substantially 
reciprocal privileges in respect to aircraft registered in the United 
States.

(46 Stat. 690, as amended; 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 
U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)

[T.D. 6588, 27 FR 773, Jan. 26, 1962. Redesignated at 40 FR 16835, Apr. 
15, 1975 and amended by T.D. TTB-8, 69 FR 3831, Jan. 27, 2004]