27 C.F.R. § 25.203 Exportation without payment of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
A brewer may remove beer without payment of tax (a) for exportation, (b) for use as supplies on vessels and aircraft, or (c) for transfer to and deposit in foreign-trade zones for exportation or for storage pending exportation, in accordance with Part 28 of this chapter. Beer may be removed from a brewery in bottles, kegs, or in bulk containers. (Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85–859, 72 Stat. 1334, as amended (26 U.S.C. 5053)) [T.D. ATF–224, 51 FR 7673, Mar. 5, 1986, T.D. TTB–8, 69 FR 3830, Jan. 27, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 25—BEER
Subpart L—Removals Without Payment of Tax
Exportation
§ 25.203 Exportation without payment of tax.
