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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.141 General

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) Beer. Beer may, subject to this part, be removed from the brewery without payment of tax for:

(1) Export to a foreign country;

(2) Use as supplies on the vessels and aircraft described in § 28.21;  or

(3) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.

(b) Beer concentrate. Concentrate, produced from beer under the provisions of Subpart R of Part 25 of this chapter may, subject to this part, be removed from the brewery without payment of tax for:

(1) Export to a foreign country;  or

(2) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.

(c) Bond. Except where the brewer is not required to hold a bond under § 25.91(e) of this chapter, all removals of beer or beer concentrate will be made by the brewer under the provisions of the brewer's bond, Form 5130.22 as prescribed in § 28.60.

(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))

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.141 General - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-28-141/

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