---
kind: "section"
citation: "27 C.F.R. § 19.418"
title: "27"
number: "19.418"
heading: "Authorized withdrawals without payment of tax."
url: "https://uscodex.org/cfr/27/19.418"
---

# §19.418. Authorized withdrawals without payment of tax.

- (a) A proprietor may withdraw spirits from bonded premises without payment of tax for:
  - (1) Export, as authorized under [26 U.S.C. 5214(a)(4)](/usc/26/5214.md?p=a-4);
  - (2) Transfer to customs manufacturing bonded warehouses, as authorized under [19 U.S.C. 1311](/usc/19/1311.md);
  - (3) Transfer to foreign trade zones, as authorized under [19 U.S.C. 81c](/usc/19/81c.md);
  - (4) Supplies for certain vessels and aircraft, as authorized under [19 U.S.C. 1309](/usc/19/1309.md);
  - (5) Transfer to customs bonded warehouses, as authorized under 26 U.S.C. [5066](/usc/26/5066.md) or [5214(a)(9)](/usc/26/5214.md?p=a-9);
  - (6) Use in wine production, as authorized under [26 U.S.C. 5373](/usc/26/5373.md);
  - (7) Transfer to any university, college of learning, or institution of scientific research for experimental or research use as authorized under [26 U.S.C. 5312(a)](/usc/26/5312.md?p=a);
  - (8) Research, development or testing, as authorized under [26 U.S.C. 5214(a)(10)](/usc/26/5214.md?p=a-10); or,
  - (9) Use on bonded wine cellar premises in the production of wine and wine products which will be rendered unfit for beverage use, as authorized under [26 U.S.C. 5362(d)](/usc/26/5362.md?p=d).
- (b) If a proprietor withdraws spirits for any of the purposes listed under [paragraphs (a)(1) through (a)(5)](#a-1..a-5) of this section, the proprietor must do so in accordance with the provisions of [part 28](/cfr/27/part28.md) of this chapter.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.