# 27 C.F.R. § 28.91 (2026): General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_91

## Section

- **Citation:** 27 C.F.R. § 28.91 (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 E: Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse / § 28.91: § 28.91   General.

## Text

(a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:
(1) Exportation;
(2) Use on the vessels or aircraft described in § 28.21;
(3) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
(4) Transportation to and deposit in a manufacturing bonded warehouse; or
(5) Transfer to and deposit in a customs bonded warehouse as provided for in § 28.26.
(b) Except as provided in § 28.51(b), all withdrawals shall be made under the applicable bond prescribed in subpart D of this part.
(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. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066))
[T.D. ATF-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]

## Nearby sections

- [27 C.F.R. § 28.91 (2026) § 28.91   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_91.md)
- [27 C.F.R. § 28.92 (2026) § 28.92   Application or notice, TTB Form 5100.11.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_92.md)
- [27 C.F.R. § 28.93 (2026) § 28.93   Carrier to be designated.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_93.md)
- [27 C.F.R. § 28.94 (2026) § 28.94   Containers.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_94.md)
- [27 C.F.R. § 28.95 (2026) § 28.95   Change of packages for exportation.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_95.md)
- [27 C.F.R. § 28.96 (2026) § 28.96   Approval of application.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_96.md)
- [27 C.F.R. § 28.98 (2026) § 28.98   Inspection and regauge.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_98.md)
- [27 C.F.R. § 28.101 (2026) § 28.101   Packages to be stamped.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_101.md)
- [27 C.F.R. § 28.102 (2026) § 28.102   Bottles to have closures affixed.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_102.md)
- [27 C.F.R. § 28.103 (2026) § 28.103   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_103.md)
- [27 C.F.R. § 28.104 (2026) § 28.104   Certificates of origin.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_104.md)
- [27 C.F.R. § 28.105 (2026) § 28.105   Report of inspection and tax liability.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_105.md)
- [27 C.F.R. § 28.106 (2026) § 28.106   Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_106.md)
- [27 C.F.R. § 28.107 (2026) § 28.107   Disposition of forms.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_107.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_91. Check the current official text before relying on it. Not legal advice.