Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.25.203 Exportation without payment of tax

A brewer may remove beer without payment of tax (a) for exportation, (b) for use as supplies on vessels and aircraft, or (c) for transfer to and deposit in foreign-trade zones for exportation or for storage pending exportation, in accordance with Part 28 of this chapter. Beer may be removed from a brewery in bottles, kegs, or in bulk containers.

(Authority:  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. 1334, as amended (26 U.S.C. 5053))