§ 28.26. Entry of distilled spirits into customs bonded warehouses.

281 words·~1 min read·/us/cfr/t27/s§ 28.26·

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(a)Distilled spirits withdrawn without payment of tax.

(1)Bottled distilled spirits may, subject to this part, be withdrawn from bonded premises for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored in bond for entry pending withdrawal as provided in § 28.27. Withdrawals from bonded premises under the provisions of this paragraph shall be treated as withdrawals for exportation under the provisions of 26 U.S.C. 5214(a)(4).

(2)Distilled spirits may, subject to this part, be withdrawn from bonded premises for transfer (for the purpose of storage pending exportation) to any customs bonded warehouse from which distilled spirits may be exported. These withdrawals shall be treated as withdrawals for exportation under the provisions of 26 U.S.C. 5214(a)(9).

(b)Bottled distilled spirits eligible for export with benefit of drawback. Bottled distilled spirits eligible for export with benefit of drawback may, subject to this part, be transferred to customs bonded warehouses in which imported distilled spirits are permitted to be stored, and entered pending withdrawal as provided in § 28.28, as if such spirits were for exportation.

(c)Time deemed exported. For the purpose of this part, distilled spirits entered into a customs bonded warehouse as provided in this section shall be deemed exported at the time so entered. (Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1381, 1382, (26 U.S.C. 5214); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066, 5370, 5371; 26 U.S.C. 7805)) \[T.D. 7112, 36 FR 8580, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-206, 50 FR 23956, June 7, 1985; T.D. TTB-8, 69 FR 3831, Jan. 27, 2004\]

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U.S. Code

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Pub. L. 85-859
72 Stat. 1362
Pub. L. 91-659
84 Stat. 1965
T.D. 7112

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cites case law

§ 28.26

Entry of distilled spirits into customs bonded warehouses.

U.S.C.§ 5214

U.S.C.§ 5066

U.S.C.§ 7805

Pub. L.Pub. L. 85-859

Stat.72 Stat. 1362

Pub. L.Pub. L. 91-659

Stat.84 Stat. 1965

Treas. Dec.T.D. 7112

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