# 27 CFR § 25.203: Exportation without payment of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-25.203

## Section

- **Citation:** 27 CFR § 25.203
- **Heading:** Exportation without payment of tax
- **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 > Exportation

## Text

A brewer may remove beer without payment of tax (a) for exportation, (b) for use as supplies on vessels and aircraft, or (c) for transfer to and deposit in foreign-trade zones for exportation or for storage pending exportation, in accordance with part 28 of this chapter. Beer may be removed from a brewery in bottles, kegs, or in bulk containers.
(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. 1334, as amended (26 U.S.C. 5053))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, T.D. TTB-8, 69 FR 3830, Jan. 27, 2004]

## 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-27-25.203. Check the current official text before relying on it. Not legal advice.