---
kind: "section"
citation: "27 C.F.R. § 28.141"
title: "27"
number: "28.141"
heading: "General."
url: "https://uscodex.org/cfr/27/28.141"
---

# §28.141. General.

- (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](/cfr/27/28.21.md); 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](/cfr/27/part25-subpartR.md) 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.** Except where the brewer is not required to hold a bond under [§ 25.91(e)](/cfr/27/25.91.md?p=e) of this chapter, 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](/cfr/27/28.60.md).

## Notes

### Amendments

[T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017]

### Source

Source: T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 552(a); 19 U.S.C. 81c, 1202; 26 U.S.C. 5001, 5007, 5008, 5041, 5051, 5054, 5061, 5121, 5122, 5201, 5205, 5207, 5232, 5273, 5301, 5313, 5555, 6109, 6302, 7805; 27 U.S.C. 203, 205; 44 U.S.C. 3504(h).

### Source

Source: 25 FR 5734, June 23, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. TTB-8, 69 FR 3834, Jan. 27, 2004

### Amendments

[T.D. ATF-224, 51 FR 7699, Mar. 5, 1986, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1137, Jan. 4, 2017]