---
kind: "section"
citation: "27 C.F.R. § 28.91"
title: "27"
number: "28.91"
heading: "General."
url: "https://uscodex.org/cfr/27/28.91"
---

# §28.91. General.

- (a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:
  - (1) Exportation;
  - (2) Use on the vessels or aircraft described in [§ 28.21](/cfr/27/28.21.md);
  - (3) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
  - (4) Transportation to and deposit in a manufacturing bonded warehouse; or
  - (5) Transfer to and deposit in a customs bonded warehouse as provided for in [§ 28.26](/cfr/27/28.26.md).
- (b) Except as provided in [§ 28.51(b)](/cfr/27/28.51.md?p=b), all withdrawals shall be made under the applicable bond prescribed in [subpart D](/cfr/27/subpartD.md) of this part.

## Notes

### Amendments

[T.D. ATF-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]

### 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-51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF-62, 44 FR 71722, Dec. 11, 1979; T.D. TTB-8, 69 FR 3832, Jan. 27, 2004; T.D. TTB-146, 82 FR 1136, Jan. 4, 2017]