CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 28—EXPORTATION OF ALCOHOL > SUBPART L—Exportation of Beer With Benefit of Drawback (§28.221 to §28.230) > 28.221—General.

28.221—General.

Beer brewed or produced in the United States and on which the internal revenue tax has been paid may, subject to this part, be:
(a) Exported;
(b) Delivered for use as supplies on the vessels and aircraft described in § 28.21; or
(c) Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation.

Code of Federal Regulations

Claim for drawback of taxes found to have been paid may be filed only by the producing brewer or his duly authorized agent. On receipt by the appropriate TTB officer of required evidence of such exportation, delivery for use, or
Code of Federal Regulations 834
transfer, there shall be allowed a drawback equal in amount to the tax found to have been paid on such beer.

Code of Federal Regulations

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 U.S.C. 1309, 81c, 26 U.S.C. 5055)

Code of Federal Regulations

[25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975. Redesignated and amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]