# 27 C.F.R. § 25.196 (2026): Removals for research, development or testing

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_196

## Section

- **Citation:** 27 C.F.R. § 25.196 (2026)
- **Heading:** Removals for research, development or testing
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 25: BEER / Subpart L: Removals Without Payment of Tax / § 25.196: § 25.196   Removals for research, development or testing.

## Text

(a) A brewer may remove beer, without payment of tax, for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations. Beer may be removed for research, development or testing in packages or in bulk containers.
(b) The brewer shall mark each barrel, keg, case, or shipping container with the name and address of the brewer and of the consignee, the identity of the product, and the quantity of the product. If necessary to protect the revenue, the appropriate TTB officer may require a brewer to mark each container with the words “Not for Consumption or Sale.” If beer is removed in a bulk conveyance, the brewer shall place the marks on the route board of the conveyance.
(c) The brewer shall record beer removed for research, development, or testing in daily records under § 25.292 and on the Brewer's Report of Operations, Form 5130.9.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-345, 58 FR 40357, July 28, 1993]

## Nearby sections

- [27 C.F.R. § 25.181 (2026) § 25.181   Eligibility.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_181.md)
- [27 C.F.R. § 25.182 (2026) § 25.182   Kinds of containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_182.md)
- [27 C.F.R. § 25.183 (2026) § 25.183   Determination of quantity transferred.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_183.md)
- [27 C.F.R. § 25.184 (2026) § 25.184   Losses in transit.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_184.md)
- [27 C.F.R. § 25.185 (2026) § 25.185   Mingling.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_185.md)
- [27 C.F.R. § 25.186 (2026) § 25.186   Record of beer transferred.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_186.md)
- [27 C.F.R. § 25.191 (2026) § 25.191   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_191.md)
- [27 C.F.R. § 25.192 (2026) § 25.192   Removal of sour or damaged beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_192.md)
- [27 C.F.R. § 25.195 (2026) § 25.195   Removals for analysis.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_195.md)
- [27 C.F.R. § 25.196 (2026) § 25.196   Removals for research, development or testing.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_196.md)
- [27 C.F.R. § 25.201 (2026) § 25.201   Removal by pipeline.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_201.md)
- [27 C.F.R. § 25.203 (2026) § 25.203   Exportation without payment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_203.md)
- [27 C.F.R. § 25.205 (2026) § 25.205   Production.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_205.md)
- [27 C.F.R. § 25.206 (2026) § 25.206   Removal of beer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_196. Check the current official text before relying on it. Not legal advice.