StacksVerified U.S. regulatory reference

27 CFR §28.221

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
Beer brewed or produced in the United States and on which the internal revenue tax has been paid may, subject to this part, be:
  1. (a)Exported;
  2. (b)Delivered for use as supplies on the vessels and aircraft described in § 28.21; or
  3. (c)Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation.