Wine may, subject to this part, be withdrawn from a bonded wine cellar, without payment of tax, for:
(a) Exportation;
(b) Use on the vessels and aircraft described in § 28.21;
(c) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
(d) Transfer to and deposit in a customs bonded warehouse as provided in § 28.27; or
(e) Transportation to and deposit in a manufacturing bonded warehouse.
Except as provided in § 28.51(b), all such withdrawals shall be made under the applicable bond prescribed in subpart D.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1380; 19 U.S.C. 1309,81c,26.S.C. 5362, 7805; (sec. 201, Pub. L. 85-859. 72 Stat. 1381, 1382 (26 U.S.C. 5370,5371,June,1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-62, 44 FR 71723, Dec. 11, 1979; T.D. ATF-88, 46 FR 39816, Aug. 5, 1981; 47 FR 20303, May 12, 1982; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017]
authority: 5 U.S.C. 552(a);
19 U.S.C. 81c,
1202;
26 U.S.C. 5001,
5007,
5008,
5041,
5051,
5054,
5061,
5121,
5122,
5201,
5205,
5207,
5232,
5273,
5301,
5313,
5555,
6109,
6302,
7805;
27 U.S.C. 203,
205;
44 U.S.C. 3504(h)
source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004
cite as: 27 CFR 28.121