Code of Federal Regulations · Section
§ 28.225 — Removals Of Beer By Brewer
27 C.F.R. § 28.225
Where a brewer removes taxpaid beer from the brewery or from its place of storage elsewhere for exportation, for lading for use as supplies on vessels or aircraft, or for deposit in a foreign-trade zone, he shall execute the notice and claim on Form 1582-B (5130.6). On removal of the beer for shipment the brewer shall file one copy of Form 1582-B with the appropriate TTB officer, retain one copy for his files, and immediately forward the original and one copy of the form:
(a) In case of shipments for export or for use as supplies on vessels or aircraft, to the district director of customs at the port of export; or
(b) In the case of shipments to the armed services of the United States for export, to the commanding or supply officer to whom the shipment is consigned; or
(c) In the case of shipments to a foreign-trade zone, to the customs officer in charge of the zone.
Authorizing Statute
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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
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Drawback of tax26 U.S.C. § 5055
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Supplies for certain vessels and aircraft19 U.S.C. § 1309