27 CFR §28.141

1. (a)Beer. Beer may, subject to this part, be removed from the brewery without payment of tax for:
   1. (1)Export to a foreign country;
   2. (2)Use as supplies on the vessels and aircraft described in § 28.21; or
   3. (3)Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.
2. (b)Beer concentrate. Concentrate, produced from beer under the provisions of subpart R of part 25 of this chapter may, subject to this part, be removed from the brewery without payment of tax for:
   1. (1)Export to a foreign country; or
   2. (2)Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation.
3. (c)Bond. Except where the brewer is not required to hold a bond under § 25.91(e) of this chapter, all removals of beer or beer concentrate will be made by the brewer under the provisions of the brewer's bond, Form 5130.22 as prescribed in § 28.60.