StacksVerified U.S. regulatory reference

27 CFR §28.171

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Distilled spirits manufactured, produced, bottled in bottles, packed in containers, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which have been marked under the provisions of 27 CFR part 19 and of this part, as applicable, especially for export with benefit of drawback may be:
  1. (a)Exported;
  2. (b)Laden for use on the vessels or aircraft described in § 28.21; or
  3. (c)Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation; or
  4. (d)Transferred to and deposited in a customs bonded warehouse as provided for in § 28.26(b).