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§ 28.141 - General.

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Beer. Beer may, subject to this part, be removed from the brewery without payment of tax for:

Export to a foreign country;

Use as supplies on the vessels and aircraft described in § 28.21; or

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

Beer concentrate. Concentrate, produced from beer under the provisions of subpart R of part 25 of this chapter may, subject to this part, be removed from the brewery without payment of tax for:

Export to a foreign country; or

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

Bond. Except where the brewer is not required to hold a bond under § 25.91(e) of this chapter, all removals of beer or beer concentrate will be made by the brewer under the provisions of the brewer's bond, Form 5130.22 as prescribed in § 28.60.

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§ 28.133 - Disposition of forms.
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§ 28.142 - Notice, Form 1689 (5130.12).