# 27 C.F.R. § 28.151 (2026): General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_151

## Section

- **Citation:** 27 C.F.R. § 28.151 (2026)
- **Heading:** General
- **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 H: Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone / § 28.151: § 28.151   General.

## Text

Specially denatured spirits may, under this part, be withdrawn from the bonded premises of a distilled spirits plant, free of tax, for:
(a) Exportation; or
(b) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.
All such withdrawals shall be made under a consent of surety on the proprietor's operations or unit bond, as prescribed in § 28.58(c).
(48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71724, Dec. 11, 1979; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

## Nearby sections

- [27 C.F.R. § 28.151 (2026) § 28.151   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_151.md)
- [27 C.F.R. § 28.152 (2026) § 28.152   Notice, TTB Form 5100.11.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_152.md)
- [27 C.F.R. § 28.153 (2026) § 28.153   Withdrawal procedure.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_153.md)
- [27 C.F.R. § 28.154 (2026) § 28.154   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_154.md)
- [27 C.F.R. § 28.155 (2026) § 28.155   Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_155.md)
- [27 C.F.R. § 28.156 (2026) § 28.156   Losses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_156.md)
- [27 C.F.R. § 28.157 (2026) § 28.157   Exportation by dealer in specially denatured spirits.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_157.md)
- [27 C.F.R. § 28.160 (2026) § 28.160   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_160.md)
- [27 C.F.R. § 28.161 (2026) § 28.161   Notice of return of specially denatured spirits.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_161.md)
- [27 C.F.R. § 28.162 (2026) § 28.162   Responsibility for return of specially denatured spirits.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_162.md)
- [27 C.F.R. § 28.163 (2026) § 28.163   Receipt of specially denatured spirits.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_163.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_151. Check the current official text before relying on it. Not legal advice.