27 C.F.R. § 28.115

Current through May 31, 2024

Section 28.115 - General

Spirits which have been lawfully withdrawn without payment of tax under the provisions of this subpart for exportation, or for deposit in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or for use on vessels and aircraft may, subject to the requirements of § 28.116 , be returned:

(a) To the bonded premises of a distilled spirits plant for redistillation; or

(b) To the bonded premises from which withdrawn, pending subsequent removal for lawful purposes. However, such spirits may only be returned before they are exported, deposited in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or laden as supplies upon or used on vessels or aircraft, as the case may be.

27 C.F.R. § 28.115

Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365 as amended ( 26 U.S.C. 5214 , 5223 ); Sec. 3, Pub. L. 91-659, 84 Stat. 1365, as amended ( 26 U.S.C. 5066 )

T.D. ATF-198, 50 FR 8560, 3/1/1985, as amended by T.D. TTB-8, 69 FR 3832, 1/27/2004