27 C.F.R. § 28.141 General.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Beer. Beer may, subject to this part, be removed from the brewery without payment of tax for: (1) Export to a foreign country; (2) Use as supplies on the vessels and aircraft described in §28.21; or (3) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation. (b) Beer concentrate. Concentrate, produced from beer under the provisions of subpart R of part 25 of this chapter may, subject to this part, be removed from the brewery without payment of tax for: (1) Export to a foreign country; or (2) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation. (c) Bond. All removals of beer or beer concentrate will be made by the brewer under the provisions of the brewer's bond, Form 5130.22 as prescribed in §28.60. (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 7699, Mar. 5, 1986, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart G—Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation, Use as Supplies on Vessels and Aircraft, or Transfer to a Foreign-Trade Zone
§ 28.141 General.
