Code of Federal Regulations · Section
§ 28.121 — General
27 C.F.R. § 28.121
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Wine may, subject to this part, be withdrawn from a bonded wine cellar, without payment of tax, for: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.
Except as provided in § 28.51(b), all such withdrawals shall be made under the applicable bond prescribed in subpart D.
Authorizing Statute
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Supplies for certain vessels and aircraft19 U.S.C. § 1309
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Removals of wine from bonded wine cellars26 U.S.C. § 5362
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Losses26 U.S.C. § 5370
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Imposition, rate, and attachment of tax26 U.S.C. § 5001
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Unlawful businesses without permit; application to State agency27 U.S.C. § 203
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Authority and functions of Director44 U.S.C. § 3504