---
kind: "section"
citation: "27 C.F.R. § 17.154"
title: "27"
number: "17.154"
heading: "Spirits contained in intermediate products."
url: "https://uscodex.org/cfr/27/17.154"
---

# §17.154. Spirits contained in intermediate products.


Spirits contained in an intermediate product are not subject to drawback until that intermediate product is used in the manufacture of a nonbeverage product.


## Notes

### Authority

Authority: 26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.