General.

§ 28.91 General. (a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for: (1) Exportation; (2) Use on the vessels or aircraft described in § 28.21; (3) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation; (4) Transportation to and deposit in a manufacturing bonded warehouse; or (5) Transfer to and deposit in a customs bonded warehouse as provided for in § 28.26. (b) Except as provided in § 28.51(b), all withdrawals shall be made under the applicable bond prescribed in subpart D of this part. (Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91–659, 84 Stat. 1965, as amended (26 U.S.C. 5066)) [T.D. ATF–51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF–62, 44 FR 71722, Dec. 11, 1979; T.D. TTB–8, 69 FR 3832, Jan. 27, 2004; T.D. TTB–146, 82 FR 1136, Jan. 4, 2017]