Code of Federal Regulations · Section

§ 28.91 — General

27 C.F.R. § 28.91

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(a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for: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) Except as provided in § 28.51(b), all withdrawals shall be made under the applicable bond prescribed in subpart D of this part.

27 C.F.R. § 28.92

Authorizing Statute

Distilled spirits for use of foreign embassies, legations, etc.
26 U.S.C. § 5066
Supplies for certain vessels and aircraft
19 U.S.C. § 1309
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
26 U.S.C. § 5214
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