§ 28.141 General.
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Title 27 CFR: Alcohol, Tobacco Products and Firearms › Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › Part 28: EXPORTATION OF ALCOHOL › Subpart G: Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone › § 28.141: § 28.141 General.
Text
(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.
(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 7699, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017]
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