Code of Federal Regulations · Section

§ 28.151 — General

27 C.F.R. § 28.151

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Specially denatured spirits may, under this part, be withdrawn from the bonded premises of a distilled spirits plant, free of tax, for:

(a) Exportation; or

(b) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.

All such withdrawals shall be made under a consent of surety on the proprietor's operations or unit bond, as prescribed in § 28.58(c).

27 C.F.R. § 28.152

Authorizing Statute