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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.115 General

Current as of October 02, 2022 | Updated by FindLaw Staff

Spirits which have been lawfully withdrawn without payment of tax under the provisions of this subpart for exportation, or for deposit in a foreign-trade zone, a manufacturing bonded warehouse, or a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(b) To the bonded premises from which withdrawn, pending subsequent removal for lawful purposes.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.

(Authority:  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))

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.115 General - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-28-115/

Read this complete Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.115 General on Westlaw

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