27 C.F.R. § 28.121

Current through May 31, 2024
Section 28.121 - General

Wine may, subject to this part, be withdrawn from a bonded wine cellar, without payment of tax, for:

(a) Exportation;
(b) Use on the vessels and aircraft described in § 28.21 ;
(c) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
(d) Transfer to and deposit in a customs bonded warehouse as provided in § 28.27 ; or
(e) Transportation to and deposit in a manufacturing bonded warehouse.

All such withdrawals shall be made under the applicable bond prescribed in subpart D.

27 C.F.R. § 28.121

46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1380; 19 U.S.C. 1309 , 81c , 26 U.S.C. 5362, 7805; ( sec. 201, Pub. L. 85-859. 72 Stat. 1381, 1382 ( 26 U.S.C. 5370 , 5371 ))

25 FR 5734, 6/23/1960. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-62, 44 FR 71723, 12/11/1979; T.D. ATF-88, 46 FR 39816, 8/5/1981; 47 FR 20303, 5/12/1982; T.D. TTB-8, 69 FR 3831, 1/27/2004