Code of Federal Regulations · Section

§ 28.245 — Shipment To Foreign-trade Zone

27 C.F.R. § 28.245

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Where distilled spirits (including specially denatured spirits), wines, or beer, are transferred to a foreign-trade zone for exportation or for storage pending exportation, the shipment shall be consigned to the Zone Operator in care of the customs officer in charge of the zone.

27 C.F.R. § 28.244 27 C.F.R. § 28.246

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
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
26 U.S.C. § 5214