§5418. Beer imported in bulk — Inbound Citations

Citations to 26 U.S.C. § 5418 as a whole

• 26 U.S.C. § 5054(a)(1)

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  (1) Except as provided in paragraph (3), the tax imposed by section 5051 on beer produced in the United States, or imported into the United States and transferred to a brewery free of tax under section 5418, shall be determined at the time it is removed for consumption or sale, and shall be paid by the brewer thereof in accordance with section 5061.
• 26 U.S.C. § 5054(a)(2)

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  (2) Except as provided in paragraph (4), the tax imposed by section 5051 on beer imported into the United States and not transferred to a brewery free of tax under section 5418 shall be determined at the time of the importation thereof, or, if entered for warehousing, at the time of removal from the 1st such warehouse.