On application of the proprietor of a bonded wine cellar, wine which has been lawfully withdrawn without payment of tax under the provisions of this subpart for exportation, or for use on vessels and aircraft, or for deposit in a foreign-trade zone, in a manufacturing bonded warehouse, or in a customs bonded warehouse, may for good cause be returned to the bonded wine cellar from which withdrawn, for storage pending subsequent removal for lawful purposes. However, such wine must be returned before being exported, laden as supplies or used aboard vessels or aircraft, or deposited in a foreign-trade zone, in a manufacturing bonded warehouse, or in a customs bonded warehouse, as the case may be.
[T.D. ATF-88, 46 FR 39816, Aug. 5, 1981]
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 28.130