---
kind: "section"
citation: "27 C.F.R. § 25.261"
title: "27"
number: "25.261"
heading: "General."
url: "https://uscodex.org/cfr/27/25.261"
---

# §25.261. General.

- (a) **Authorized processes.** A brewer may, in accordance with this subpart—
  - (1) Produce concentrate from beer,
  - (2) Reconstitute beer from concentrate,
  - (3) Transfer concentrate from one brewery to another brewery of the same ownership, and
  - (4) Remove concentrate without payment of tax for exportation, or for transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation in accordance with [part 28](/cfr/27/part28.md) of this chapter.
- (b) **Brewery treatment of concentrate.** Beer reconstituted from concentrate in accordance with this subpart shall (except with respect to the additional labeling of reconstituted beer under [§ 25.263](/cfr/27/25.263.md)) be treated the same as beer which has not been concentrated and reconstituted.

## Notes

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3830, Jan. 27, 2004]

### Authority

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 5051-5054, 5056, 5061, 5121, 5122-5124, 5222, 5401-5403, 5411-5417, 5551, 5552, 5555, 5556, 5671, 5673, 5684, 6011, 6061, 6065, 6091, 6109, 6151, 6301, 6302, 6311, 6313, 6402, 6651, 6656, 6676, 6806, 7342, 7606, 7805; 31 U.S.C. 9301, 9303-9308.

### Source

Source: T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, unless otherwise noted.

### Amendments

[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3830, Jan. 27, 2004]