28.91—General.
(a)
Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:
(2)
Use on the vessels or aircraft described in § 28.21 ;
(3)
Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
(4)
Transportation to and deposit in a manufacturing bonded warehouse; or
(5)
Transfer to and deposit in a customs bonded warehouse as provided for in § 28.26.
(b)
All withdrawals shall be made under the applicable bond prescribed in subpart D of this part.
Code of Federal Regulations
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (
19 U.S.C. 1309
); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (
19 U.S.C. 81c
); sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (
26 U.S.C. 5214
); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (
26 U.S.C. 5066
))
Code of Federal Regulations
[T.D. ATF-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004]