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Current as of January 02, 2025 | Updated by Findlaw Staff
(a) A proprietor may withdraw spirits from bonded premises without payment of tax for:
(1) Export, as authorized under 26 U.S.C. 5214(a)(4);
(2) Transfer to customs manufacturing bonded warehouses, as authorized under 19 U.S.C. 1311;
(3) Transfer to foreign trade zones, as authorized under 19 U.S.C. 81c;
(4) Supplies for certain vessels and aircraft, as authorized under 19 U.S.C. 1309;
(5) Transfer to customs bonded warehouses, as authorized under 26 U.S.C. 5066 or 5214(a)(9);
(6) Use in wine production, as authorized under 26 U.S.C. 5373;
(7) Transfer to any university, college of learning, or institution of scientific research for experimental or research use as authorized under 26 U.S.C. 5312(a);
(8) Research, development or testing, as authorized under 26 U.S.C. 5214(a)(10); or,
(9) Use on bonded wine cellar premises in the production of wine and wine products which will be rendered unfit for beverage use, as authorized under 26 U.S.C. 5362(d).
(b) If a proprietor withdraws spirits for any of the purposes listed under paragraphs (a)(1) through (a)(5) of this section, the proprietor must do so in accordance with the provisions of part 28 of this chapter.
(Authority: 19 U.S.C. 1311);
(Authority: 26 U.S.C. 5066, 5214, 5312, 5373)
Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.418 Authorized withdrawals without payment of tax - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-418/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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