27 CFR §28.121
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Wine may, subject to this part, be withdrawn from a bonded wine cellar, without payment of tax, for:
- (a)Exportation;
- (b)Use on the vessels and aircraft described in § 28.21;
- (c)Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
- (d)Transfer to and deposit in a customs bonded warehouse as provided in § 28.27; or
- (e)Transportation to and deposit in a manufacturing bonded warehouse.