§ 28.245. Shipment to foreign-trade zone.

59 words·~1 min read·/us/cfr/t27/s§ 28.245·

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Where distilled spirits (including specially denatured spirits), wines, or beer, are transferred to a foreign-trade zone for exportation or for storage pending exportation, the shipment shall be consigned to the Zone Operator in care of the customs officer in charge of the zone. (48 Stat. 999, as amended, 72 Stat. 1362, 1380; 19 U.S.C. 81c, 26 U.S.C. 5214, 5362)

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U.S. Code

Exemption from customs laws of merchandise brought into foreign trade zone
§ 81c
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
§ 5214

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48 Stat. 999
72 Stat. 1362

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cites case law

§ 28.245

Shipment to foreign-trade zone.

U.S.C.§ 81c

U.S.C.§ 5214

Stat.48 Stat. 999

Stat.72 Stat. 1362

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