27 C.F.R. § 28.151

Current through May 31, 2024

Section 28.151 - General

Specially denatured spirits may, under this part, be withdrawn from the bonded premises of a distilled spirits plant, free of tax, for:

(a) Exportation; or

(b) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.

All such withdrawals shall be made under a consent of surety on the proprietor's operations or unit bond, as prescribed in § 28.58(c).

27 C.F.R. § 28.151

48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c , 26 U.S.C. 5214

25 FR 5734, 6/23/1960. Redesignated at 40 FR 16835, 4/15/1975, and amended by T.D. ATF-62, 44 FR 71724, 12/11/1979; T.D. TTB-8, 69 FR 3833, 1/27/2004