# 27 CFR § 28.141: General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-28.141

## Section

- **Citation:** 27 CFR § 28.141
- **Heading:** General
- **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 28—EXPORTATION OF ALCOHOL > Subpart G—Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone

## Text

(a) Beer. Beer may, subject to this part, be removed from the brewery without payment of tax for:
(1) Export to a foreign country;
(2) Use as supplies on the vessels and aircraft described in § 28.21; or
(3) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.
(b) Beer concentrate. Concentrate, produced from beer under the provisions of subpart R of part 25 of this chapter may, subject to this part, be removed from the brewery without payment of tax for:
(1) Export to a foreign country; or
(2) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.
(c) Bond. Except where the brewer is not required to hold a bond under § 25.91(e) of this chapter, all removals of beer or beer concentrate will be made by the brewer under the provisions of the brewer's bond, Form 5130.22 as prescribed in § 28.60.
(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 7699, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017]

## Nearby sections

- [27 CFR § 28.1 § 28.1 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.1.md)
- [27 CFR § 28.2 § 28.2 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.2.md)
- [27 CFR § 28.3 § 28.3 Related regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.3.md)
- [27 CFR § 28.4 § 28.4 Delegations of the Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.4.md)
- [27 CFR § 28.11 § 28.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.11.md)
- [27 CFR § 28.51 § 28.51 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.51.md)
- [27 CFR § 28.52 § 28.52 Corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52.md)
- [27 CFR § 28.52a § 28.52a Filing of powers of attorney.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52a.md)
- [27 CFR § 28.52b § 28.52b Execution of powers of attorney.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52b.md)
- [27 CFR § 28.53 § 28.53 Deposit of securities or cash (including cash equivalent) in lieu of corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.53.md)
- [27 CFR § 28.54 § 28.54 Consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.54.md)
- [27 CFR § 28.55 § 28.55 Authority to approve bonds and consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.55.md)
- [27 CFR § 28.56 § 28.56 Disapproval of bonds or consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.56.md)
- [27 CFR § 28.57 § 28.57 Appeal to Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.57.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-28.141. Check the current official text before relying on it. Not legal advice.