27 C.F.R. § 25.203

Current through May 31, 2024
Section 25.203 - Exportation without payment of tax

A brewer may remove beer without payment of tax (a) for exportation, (b) for use as supplies on vessels and aircraft, or (c) for transfer to and deposit in foreign-trade zones for exportation or for storage pending exportation, in accordance with Part 28 of this chapter. Beer may be removed from a brewery in bottles, kegs, or in bulk containers.

27 C.F.R. § 25.203

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. 1334, as amended ( 26 U.S.C. 5053 )

T.D. ATF-224, 51 FR 7673, 3/5/1986, T.D. TTB-8, 69 FR 3830, 1/27/2004