# 27 C.F.R. § 28.149 (2026): Losses

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_149

## Section

- **Citation:** 27 C.F.R. § 28.149 (2026)
- **Heading:** Losses
- **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 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 / § 28.149: § 28.149   Losses.

## Text

When there has been a loss of beer or beer concentrate while in transit from the brewery to a port for exportation, or for lading as supplies on a vessel or aircraft, or to a foreign-trade zone, the provisions of subpart O of this part, with respect to losses are applicable.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1333, as amended, 1334, as amended (26 U.S.C. 5051, 5053))

## Nearby sections

- [27 C.F.R. § 28.141 (2026) § 28.141   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_141.md)
- [27 C.F.R. § 28.142 (2026) § 28.142   Notice, Form 1689 (5130.12).](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_142.md)
- [27 C.F.R. § 28.143 (2026) § 28.143   Containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_143.md)
- [27 C.F.R. § 28.144 (2026) § 28.144   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_144.md)
- [27 C.F.R. § 28.145 (2026) § 28.145   Consignment, shipment and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_145.md)
- [27 C.F.R. § 28.146 (2026) § 28.146   Disposition of forms.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_146.md)
- [27 C.F.R. § 28.147 (2026) § 28.147   Return of beer or beer concentrate.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_147.md)
- [27 C.F.R. § 28.148 (2026) § 28.148   Brewer's report.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_148.md)
- [27 C.F.R. § 28.149 (2026) § 28.149   Losses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_149.md)
- [27 C.F.R. § 28.150 (2026) § 28.150   Charges and credits on bond.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_150.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_149. Check the current official text before relying on it. Not legal advice.