27 CFR §28.91

1. (a)Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:
   1. (1)Exportation;
   2. (2)Use on the vessels or aircraft described in § 28.21;
   3. (3)Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;
   4. (4)Transportation to and deposit in a manufacturing bonded warehouse; or
   5. (5)Transfer to and deposit in a customs bonded warehouse as provided for in § 28.26.
2. (b)Except as provided in § 28.51(b), all withdrawals shall be made under the applicable bond prescribed in subpart D of this part.