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 Code of Federal Regulations (Last Updated: May 6, 2024)
 Title 27 - Alcohol, Tobacco Products and Firearms
 Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
 SubChapter A - Alcohol
 Part 28 - Exportation of Alcohol
 Subpart F - Withdrawal of Wine Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone or to a Customs Bonded Warehouse, or Transportation to a Manufacturing Bonded Warehouse

§ 28.121 - General.  

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  • § 28.121 General.

    Wine may, subject to this part, be withdrawn from a bonded wine cellar, without payment of tax, for:

    (a) Exportation;

    (b) Use on the vessels and aircraft described in § 28.21;

    (c) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;

    (d) Transfer to and deposit in a customs bonded warehouse as provided in § 28.27; or

    (e) Transportation to and deposit in a manufacturing bonded warehouse.

    All Except as provided in § 28.51(b), all such withdrawals shall be made under the applicable bond prescribed in subpart D.

    (46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1380; 19 U.S.C. 1309, 81c, 26 U.S.C. 5362, 7805; (sec. 201, Pub. L. 85-859. 72 Stat. 1381, 1382 (26 U.S.C. 5370, 5371)))

    [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62ATF–62, 44 FR 71723, Dec. 11, 1979; T.D. ATF-88ATF–88, 46 FR 39816, Aug. 5, 1981; 47 FR 20303, May 12, 1982; T.D. TTB-8TTB–8, 69 FR 3831, Jan. 27, 2004; T.D. TTB–146, 82 FR 1137, Jan. 4, 2017]