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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 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

§ 28.91 - General.  

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  • § 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  (a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for: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 § 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 § 28.26.

    (b) All Except as provided in § 28.51(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. 85-85985–859, 72 Stat. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91-65991–659, 84 Stat. 1965, as amended (26 U.S.C. 5066))

    [T.D. ATF-51ATF–51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62ATF–62, 44 FR 71722, Dec. 11, 1979; T.D. TTB-8TTB–8, 69 FR 3832, Jan. 27, 2004; T.D. TTB–146, 82 FR 1136, Jan. 4, 2017]