Code of Federal Regulations · Section

§ 28.115 — General

27 C.F.R. § 28.115

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Spirits which have been lawfully withdrawn without payment of tax under the provisions of this subpart for exportation, or for deposit in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or for use on vessels and aircraft may, subject to the requirements of § 28.116, be returned:

(a) To the bonded premises of a distilled spirits plant for redistillation; or

(b) To the bonded premises from which withdrawn, pending subsequent removal for lawful purposes. However, such spirits may only be returned before they are exported, deposited in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or laden as supplies upon or used on vessels or aircraft, as the case may be.

27 C.F.R. § 28.110 27 C.F.R. § 28.116

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203
Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Authority and functions of Director
44 U.S.C. § 3504
Distilled spirits for use of foreign embassies, legations, etc.
26 U.S.C. § 5066
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
26 U.S.C. § 5214