Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.590 Storage operations

(1) Receipts of spirits or wines for deposit into storage;

(2) Receipts by transfer in bond;

(3) Receipts of spirits from customs custody;  and

(4) Receipts of spirits returned to bond.

(1) The mingling of spirits;

(2) Spirits in tanks;

(3) Spirits or wines filled into packages from tanks and retained for storage;

(4) Spirits of less than 190° of proof or wines transferred from one tank to another;

(5) The transfer of spirits or wine from one package to another;  and

(6) The addition of oak chips to spirits and the addition of caramel to brandy or rum.

(1) Taxpayment;

(2) Use by the United States;

(3) Hospital, scientific or educational use;

(4) Export;

(5) Transfer to a foreign trade zone;

(6) Transfer to a customs bonded manufacturing warehouse;

(7) Use as supplies on vessels and aircraft;

(8) Transfer to a bonded winery;

(9) Transfer to a customs bonded warehouse;

(10) Use for research, development, or testing;

(11) Transfer to processing operations;

(12) Transfer to production operations;

(13) Transfer in bond to other bonded premises;

(14) Destruction;  and

(15) Loss.