CFR › Title 27 › Part 28 › §28.22127 CFR §28.221Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkBeer brewed or produced in the United States and on which the internal revenue tax has been paid may, subject to this part, be:(a)Exported;(b)Delivered for use as supplies on the vessels and aircraft described in § 28.21; or(c)Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation.