§5232. Imported distilled spirits — Inbound Citations

Citations to 26 U.S.C. § 5232 as a whole

• 26 U.S.C. § 5001(a)(8)

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  (8) There is hereby imposed on all imported distilled spirits withdrawn from customs custody under section 5232 without payment of the internal revenue tax, and thereafter withdrawn from bonded premises for beverage purposes, an additional tax equal to the duty which would have been paid had such spirits been imported for beverage purposes, less the duty previously paid thereon.
• 26 U.S.C. § 5007(a)

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  (a) The tax on domestic distilled spirits and on distilled spirits removed from customs custody under section 5232 shall be paid in accordance with section 5061.