Code of Federal Regulations · Section
§ 25.203 — Exportation Without Payment Of Tax
27 C.F.R. § 25.203
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A brewer may remove beer without payment of tax (a) for exportation, (b) for use as supplies on vessels and aircraft, or (c) for transfer to and deposit in foreign-trade zones for exportation or for storage pending exportation, in accordance with part 28 of this chapter. Beer may be removed from a brewery in bottles, kegs, or in bulk containers.
Authorizing Statute
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Definitions26 U.S.C. § 5002
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Definitions31 U.S.C. § 9301
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Supplies for certain vessels and aircraft19 U.S.C. § 1309
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Exemptions26 U.S.C. § 5053