General.

§ 28.115 General. Spirits which have been lawfully withdrawn without payment of tax under the provisions of this subpart for exportation, or for deposit in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or for use on vessels and aircraft may, subject to the requirements of § 28.116, be returned: (a) To the bonded premises of a distilled spirits plant for redistillation; or (b) To the bonded premises from which withdrawn, pending subsequent removal for lawful purposes. However, such spirits may only be returned before they are exported, deposited in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or laden as supplies upon or used on vessels or aircraft, as the case may be. (Sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended, 1365 as amended (26 U.S.C. 5214, 5223); Sec. 3, Pub. L. 91–659, 84 Stat. 1365, as amended (26 U.S.C. 5066)) [T.D. ATF–198, 50 FR 8560, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]