Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:
Exportation;
Use on the vessels or aircraft described in § 28.21;
Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
Transportation to and deposit in a manufacturing bonded warehouse; or
Transfer to and deposit in a customs bonded warehouse as provided for in § 28.26.
Except as provided in § 28.51(b), all withdrawals shall be made under the applicable bond prescribed in subpart D of this part.