# 27 C.F.R. § 28.221 (2026): General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_221

## Section

- **Citation:** 27 C.F.R. § 28.221 (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 L: Exportation of Beer With Benefit of Drawback / § 28.221: § 28.221   General.

## Text

Beer brewed or produced in the United States and on which the internal revenue tax has been paid may, subject to this part, be:
(a) Exported;
(b) Delivered for use as supplies on the vessels and aircraft described in § 28.21; or
(c) Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation.
Claim for drawback of taxes found to have been paid may be filed only by the producing brewer or his duly authorized agent. On receipt by the appropriate TTB officer of required evidence of such exportation, delivery for use, or transfer, there shall be allowed a drawback equal in amount to the tax found to have been paid on such beer.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1335; 19 U.S.C. 1309, 81c, 26 U.S.C. 5055)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975. Redesignated and amended by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004]

## Nearby sections

- [27 C.F.R. § 28.221 (2026) § 28.221   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_221.md)
- [27 C.F.R. § 28.222 (2026) § 28.222   Claim, Form 1582-B (5130.6).](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_222.md)
- [27 C.F.R. § 28.223 (2026) § 28.223   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_223.md)
- [27 C.F.R. § 28.225 (2026) § 28.225   Removals of beer by brewer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_225.md)
- [27 C.F.R. § 28.226 (2026) § 28.226   Removals of beer by agent on behalf of brewer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_226.md)
- [27 C.F.R. § 28.227 (2026) § 28.227   Removals of beer by persons other than the brewer or agent of the brewer.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_227.md)
- [27 C.F.R. § 28.230 (2026) § 28.230   Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_230.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_221. Check the current official text before relying on it. Not legal advice.