# 27 C.F.R. § 25.203 (2026): Exportation without payment of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P25_S25_203

## Section

- **Citation:** 27 C.F.R. § 25.203 (2026)
- **Heading:** Exportation without payment of tax
- **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 / § 25.203: § 25.203   Exportation without payment of tax.

## Text

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.
(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))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, T.D. TTB-8, 69 FR 3830, Jan. 27, 2004]

## 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_203. Check the current official text before relying on it. Not legal advice.