27 C.F.R. § 28.28
Wine and bottled distilled spirits entered into customs bonded warehouses as provided in § 28.26(a) or (b) and § 28.27 may, under the appropriate provisions of 19 CFR chapter I, be withdrawn from such warehouses for consumption in the United States by and for the official or family use of foreign governments, organizations, and individuals who are entitled to withdraw imported wine and distilled spirits from a warehouse free of tax. Distilled spirits and wine entered into customs bonded warehouses under the provisions of §§ 28.26(a)(2) and 28.27 may be withdrawn for exportation, subject to the provisions of 19 CFR chapter I. Distilled spirits and wine transferred to customs bonded warehouses shall be entered into, stored and accounted for in, and withdrawn from, such warehouses under the appropriate provisions of 19 CFR chapter I. Wine and bottled distilled spirits, originally transferred to customs bonded warehouses for the purpose of withdrawal by foreign embassies, legations, etc., as authorized by law, may be withdrawn from such warehouses for domestic use, in which event they shall be treated as American goods exported and returned.
27 C.F.R. § 28.28
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 ); sec. 2, Pub. L. 96-601, 94 Stat. 3495 ( 26 U.S.C. 5362 )