§5062. Refund and drawback in case of exportation — Inbound Citations

Citations to §5062(b)

• 26 U.S.C. § 5066(a)(2)

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  (2) Under such regulations as the Secretary may prescribe, distilled spirits marked especially for export under the provisions of section 5062(b) may be shipped to a customs bonded warehouse in which imported distilled spirits are permitted to be stored, and entered in such warehouses pending withdrawal therefrom as provided in subsection (b), and the provisions of this chapter shall apply in respect of such distilled spirits as if such spirits were for exportation.