§ 28.91 - General.

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Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for: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.