§ 5053. Exemptions
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(a)Removals for export Beer may be removed from the brewery, without payment of tax, for export, in such containers and under such regulations, and on the giving of such notices, entries, and bonds and other security, as the Secretary may by regulations prescribe.
(b)Removals when unfit for beverage use When beer has become sour or damaged, so as to be incapable of use as such, a brewer may remove the same from his brewery without payment of tax, for manufacturing purposes, under such regulations as the Secretary may prescribe.
(c)Removals for laboratory analysis Beer may be removed from the brewery, without payment of tax, for laboratory analysis, subject to such limitations and under such regulations as the Secretary may prescribe.
(d)Removals for research, development, or testing Under such conditions and regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations.
(e)Beer for personal or family use Subject to regulation prescribed by the Secretary, any adult may, without payment of tax, produce beer for personal or family use and not for sale. The aggregate amount of beer exempt from tax under this subsection with respect to any household shall not exceed—
(1)200 gallons per calendar year if there are 2 or more adults in such household, or
(2)100 gallons per calendar year if there is only 1 adult in such household.
For purposes of this subsection, the term “adult” means an individual who has attained 18 years of age, or the minimum age (if any) established by law applicable in the locality in which the household is situated at which beer may be sold to individuals, whichever is greater.
(f)Removal for use as distilling material Subject to such regulations as the Secretary may prescribe, beer may be removed from a brewery without payment of tax to any distilled spirits plant for use as distilling material.
(g)Removals for use of foreign embassies, legations, etc.
(1)In general Subject to such regulations as the Secretary may prescribe—
(A)beer may be withdrawn from the brewery without payment of tax for transfer to any customs bonded warehouse for entry pending withdrawal therefrom as provided in subparagraph (B), and
(B)beer entered into any customs bonded warehouse under subparagraph
(A)may be withdrawn for consumption in the United States by, and for the official and family use of, such foreign governments, organizations, and individuals as are entitled to withdraw imported beer from such warehouses free of tax.
Beer transferred to any customs bonded warehouse under subparagraph
(A)shall be entered, stored, and accounted for in such warehouse under such regulations and bonds as the Secretary may prescribe, and may be withdrawn therefrom by such governments, organizations, and individuals free of tax under the same conditions and procedures as imported beer.
(2)Other rules to apply Rules similar to the rules of paragraphs
(2)and
(3)of section 5362(e) shall apply for purposes of this subsection.
(h)Removals for destruction Subject to such regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for destruction.
(i)Removal as supplies for certain vessels and aircraft For exemption as to supplies for certain vessels and aircraft, see section 309 of the Tariff Act of 1930, as amended (19 U.S.C. 1309).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1334; amended Pub. L. 89–44, title VIII, § 807(b), June 21, 1965, 79 Stat. 164; Pub. L. 91–673, § 2, Jan. 12, 1971, 84 Stat. 2056; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–458, § 2(b)(1), Oct. 14, 1978, 92 Stat. 1255; Pub. L. 105–34, title XIV, §§ 1414(b), 1418(a), 1419(a), Aug. 5, 1997, 111 Stat. 1047–1049.)
Connections63 cite this · traces to 4
Cited by 63 sections · top 59
U.S. Code
CFR
- § 25.11Meaning of terms.
- § 28.22Vessels employed in the fisheries.
- § 25.203Exportation without payment of tax.
- § 28.262Delay in lading at port.
- § 28.266Release of detained merchandise.
- § 28.43Evidence of exportation and lading for use on vessels and aircraft: beer.
- § 28.261Notice to district director of customs.
- § 28.146Disposition of forms.
- § 28.268Receipt for liquors for use on vessels or aircraft.
- § 25.207Removal from brewery for personal or family use.
- § 28.243Shipment to armed services.
- § 28.282Beer.
- § 28.40Evidence of exportation: distilled spirits and wine.
- § 25.195Removals for analysis.
- § 28.145Consignment, shipment and delivery.
- § 28.269Certification by district director of customs.
- § 28.247Change in consignee.
- § 25.196Removals for research, development or testing.
- § 28.241Shipment for export, or for use on vessels.
- § 28.275Receipt by armed services.
- § 28.60Brewer's bond, Form 5130.22.
- § 28.250Bills of lading required.
- § 13.11Meaning of terms.
- § 28.246Delivery for shipment.
- § 28.147Return of beer or beer concentrate.
- § 25.145Tanks, vehicles, and vessels.
- § 28.252Air express or freight bills of lading.
- § 28.253Certificate by export carrier.
- § 28.141General.
- § 25.206Removal of beer.
- § 28.21General.
- § 25.205Production.
- § 25.191General.
- § 28.265Evidence of fraud.
- § 28.142Notice, Form 1689 (5130.12).
- § 28.144Export marks.
- § 28.264Lading for exportation.
- § 28.251Railway express receipts.
register
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- Rules and RegulationsNotice and request for comments
- Rules and RegulationsNotice
- NoticesNotice and request for comments
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- NoticesNotice of Information Collection; request for comment
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- Proposed RulesNotice of proposed rulemaking
- Rules and RegulationsTemporary rule; Treasury decision; cross reference to notice of proposed rulemaking
- NoticesNotice and request for comments
statutes-at-large
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
- Public Law 95–458To amend the Internal Revenue Code of 1954 with respect to excise tax on certain trucks, buses, tractors, et cetera, home production of beer and wine, refunds of the taxes on gasoline and special fuels to aerial applicators, and partial rollovers of lump sum distributions
30 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1334
- Pub. L. 89–44, title VIII, § 807(b)
- 79 Stat. 164
- Pub. L. 91–673, § 2
- 84 Stat. 2056
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 95–458, § 2(b)(1)
- 92 Stat. 1255
- Pub. L. 105–34, title XIV
- 111 Stat. 1047–1049
- act Aug. 16, 1954, ch. 736
- 68A Stat. 612
- Pub. L. 85–859
- Pub. L. 105–34, § 1414(b)
- Pub. L. 105–34, § 1418(a)
- Pub. L. 105–34, § 1419(a)
- Pub. L. 95–458
- Pub. L. 94–455
- Pub. L. 91–673
- Pub. L. 89–44
- Pub. L. 105–34, title XIV, § 1414(d)
- 111 Stat. 1047
- Pub. L. 105–34, title XIV, § 1418(b)
- 111 Stat. 1049
- Pub. L. 105–34, title XIV, § 1419(b)
- section 2(c) of Pub. L. 95–458
- section 5 of Pub. L. 91–673
- section 807(c) of Pub. L. 89–44
Citation graph
cites case law
§ 5053
Exemptions
C.F.R.×38
Fed. Reg.×16
Stat.×6
U.S.C.×3
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1334
Pub. L.Pub. L. 89–44, title VIII, § 807(b)
Stat.79 Stat. 164
Pub. L.Pub. L. 91–673, § 2
Cites 34 · showing 9Cited by 63 across 4 sources