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(a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:
(1) Exportation;
(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]