# 27 CFR § 25.196: Removals for research, development or testing

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-25.196

## Section

- **Citation:** 27 CFR § 25.196
- **Heading:** Removals for research, development or testing
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—ALCOHOL > PART 25—BEER > Subpart L—Removals Without Payment of Tax > Removals for Analysis, Research, Development or Testing

## Text

(a) A brewer may remove beer, without payment of tax, for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations. Beer may be removed for research, development or testing in packages or in bulk containers.
(b) The brewer shall mark each barrel, keg, case, or shipping container with the name and address of the brewer and of the consignee, the identity of the product, and the quantity of the product. If necessary to protect the revenue, the appropriate TTB officer may require a brewer to mark each container with the words “Not for Consumption or Sale.” If beer is removed in a bulk conveyance, the brewer shall place the marks on the route board of the conveyance.
(c) The brewer shall record beer removed for research, development, or testing in daily records under § 25.292 and on the Brewer's Report of Operations, Form 5130.9.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. 5053))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. ATF-345, 58 FR 40357, July 28, 1993]

## Nearby sections

- [27 CFR § 25.181 § 25.181 Eligibility.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.181.md)
- [27 CFR § 25.182 § 25.182 Kinds of containers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.182.md)
- [27 CFR § 25.183 § 25.183 Determination of quantity transferred.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.183.md)
- [27 CFR § 25.184 § 25.184 Losses in transit.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.184.md)
- [27 CFR § 25.185 § 25.185 Mingling.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.185.md)
- [27 CFR § 25.186 § 25.186 Record of beer transferred.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.186.md)
- [27 CFR § 25.191 § 25.191 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.191.md)
- [27 CFR § 25.192 § 25.192 Removal of sour or damaged beer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.192.md)
- [27 CFR § 25.195 § 25.195 Removals for analysis.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.195.md)
- [27 CFR § 25.196 § 25.196 Removals for research, development or testing.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.196.md)
- [27 CFR § 25.201 § 25.201 Removal by pipeline.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.201.md)
- [27 CFR § 25.203 § 25.203 Exportation without payment of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.203.md)
- [27 CFR § 25.205 § 25.205 Production.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.205.md)
- [27 CFR § 25.206 § 25.206 Removal of beer.](https://www.frixlaw.com/law-library/statutes/ecfr-27-25.206.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-25.196. Check the current official text before relying on it. Not legal advice.