{"data":{"id":"us/27-cfr-28.91","jurisdiction":"us","citation":"27 CFR 28.91","heading":"General.","body":"(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Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for:\n(1) Exportation;\n(2) Use on the vessels or aircraft described in § 28.21;\n(3) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation;\n(4) Transportation to and deposit in a manufacturing bonded warehouse; or\n(5) Transfer to and deposit in a customs bonded warehouse as provided for in § 28.26.\n(b) Except as provided in § 28.51(b), all withdrawals shall be made under the applicable bond prescribed in subpart D of this part.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 28—EXPORTATION OF ALCOHOL","Subpart E—Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a8e3435a3ecf0698aac9fea9d2eaddcf2a230a44103d9f6923298d1b3f8d1a77","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-28.80","next":"us/27-cfr-28.92"},"notice":"GroundRules: Original legal text. Not legal advice."}