1513-0037
26 U.S.C.
Sec. 5214. Withdrawal of distilled spirits from bonded premises
free of tax or without payment of tax
(a) Purposes
Distilled spirits on which the internal revenue tax has not been
paid or determined may, subject to such regulations as the Secretary
shall prescribe, be withdrawn from the bonded premises of any distilled
spirits plant in approved containers--
free of tax after denaturation of such spirits in the
manner prescribed by law for--
(A) exportation;
(B) use in the manufacture of ether, chloroform, or other
definite chemical substance where such distilled spirits are
changed into some other chemical substance and do not appear in
the finished product; or
(C) any other use in the arts and industries (except for
uses prohibited by section 5273(b) or (d)) and for fuel, light,
and power; or
free of tax by, and for the use of, the United States or
any governmental agency thereof, any State, any political
subdivision of a State, or the District of Columbia, for
nonbeverage purposes; or
(3) free of tax for nonbeverage purposes and not for resale or
use in the manufacture of any product for sale--
for the use of any educational organization described
in section 170(b)(1)(A)(ii) which is exempt from income tax
under section 501(a), or for the use of any scientific
university or college of learning;
(B) for any laboratory for use exclusively in scientific
research;
(C) for use at any hospital, blood bank, or sanitarium),
(including use in making any analysis or test at such hospital,
blood bank, or sanitarium), or at any pathological laboratory
exclusively engaged in making analyses, or tests, for hospitals
or sanitariums; or
(D) for the use of any clinic operated for charity and not
for profit (including use in the compounding of bona fide
medicines for treatment outside of such clinics of patients
thereof); or
(4) without payment of tax for exportation, after making such
application and entries, filing such bonds as are required by
section 5175, and complying with such other requirements as may by
regulations be prescribed; or
(5) without payment of tax for use in wine production, as
authorized by section 5373; or
(6) without payment of tax for transfer to manufacturing bonded
warehouses for manufacturing in such warehouses for export, as
authorized by law; or
(7) without payment of tax for use of certain vessels and
aircraft, as authorized by law; or
(8) without payment of tax for transfer to foreign-trade zones,
as authorized by law; or
(9) without payment of tax, for transfer (for the purpose of
storage pending exportation) to any customs bonded warehouse from
which distilled spirits may be exported, and distilled spirits
transferred to a customs bonded warehouse under this paragraph
shall be entered, stored, and accounted for under such regulations
and bonds as the Secretary may prescribe; or
(10) without payment of tax by a proprietor of bonded premises
for use in research, development, or testing (other than consumer
testing or other market analysis) of processes, systems, materials,
or equipment, relating to distilled spirits or distilled spirits
operations, under such limitations and conditions as to quantities,
use, and accountability as the Secretary may by regulations require
for the protection of the revenue; or
(11) free of tax when contained in an article (within the
meaning of section 5002(a)(14)); or
(12) free of tax in the case of distilled spirits produced
under section 5181; or
(13) without payment of tax for use on bonded wine cellar
premises in the production of wine or wine products which will be
rendered unfit for beverage use and removed pursuant to section
5362(d).
(b) Cross references
(1) For provisions relating to denaturation, see sections
5241 and 5242.
(2) For provisions requiring permit for users of distilled
spirits withdrawn free of tax and for users of specially
denatured distilled spirits, see section 5271.
(3) For provisions relating to withdrawal of distilled
spirits without payment of tax for use of certain vessels and
aircraft, as authorized by law, see 19 U.S.C. 1309.
(4) For provisions relating to withdrawal of distilled
spirits without payment of tax for manufacture in manufacturing
bonded warehouse, see 19 U.S.C. 1311.
(5) For provisions relating to foreign-trade zones, see 19
U.S.C. 81c.
(6) For provisions authorizing regulations for withdrawal
of distilled spirits free of tax for use of the United States,
see section 7510.
(7) For provisions authorizing removal of distillates to
bonded wine cellars for use in the production of distilling
material, see section 5373(c).
(8) For provisions relating to distilled spirits for use of
foreign embassies, legations, etc., see section 5066.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1362; amended Pub. L. 91-172, title I, Sec. 101(j)(29), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94-455, title XIX, Secs. 1905(c)(2), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 95-176, Secs. 3(a), (d), 4(a), Nov. 14, 1977, 91 Stat. 1365; Pub. L. 96-39, title VIII, Sec. 807(a)(28), July 26, 1979, 93 Stat. 285; Pub. L. 96-223, title II, Sec. 232(e)(2)(B), Apr. 2, 1980, 94 Stat. 280; Pub. L. 98-369, div. A, title IV, Sec. 455(a), July 18, 1984, 98 Stat. 823.)
Sec. 5362. Removals of wine from bonded wine cellars
(a) Withdrawals on determination of tax
Wine may be withdrawn from bonded wine cellars on payment or
determination of the tax thereon, under such regulations as the
Secretary shall prescribe.
(b) Transfers of wine between bonded premises
(1) In general
Wine on which the tax has not been paid or determined may, under such regulations as the Secretary shall prescribe, be transferred in bond between bonded premises.
(2) Wine transferred to a distilled spirits plant may not be
removed for consumption or sale as wine
Any wine transferred to the bonded premises of a distilled
spirits plant--
(A) may be used in the manufacture of a distilled spirits
product, and
(B) may not be removed from such bonded premises for
consumption or sale as wine.
(3) Continued liability for tax
The liability for tax on wine transferred to the bonded premises of a distilled spirits plant pursuant to paragraph (1) shall (except as otherwise provided by law) continue until the wine is used in a distilled spirits product.
(4) Transfer in bond not treated as removal for consumption
or sale
For purposes of this chapter, the removal of wine for transfer
in bond between bonded premises shall not be treated as a removal
for consumption or sale.
(5) Bonded premises
For purposes of this subsection, the term ``bonded premises''
means a bonded wine cellar or the bonded premises of a distilled
spirits plant.
(c) Withdrawals of wine free of tax or without payment of tax
Wine on which the tax has not been paid or determined may, under
such regulations and bonds as the Secretary may deem necessary to
protect the revenue, be withdrawn from bonded wine cellars--
(1) without payment of tax for export by the proprietor or by
any authorized exporter;
(2) without payment of tax for transfer to any foreign-trade
zone;
(3) without payment of tax for use of certain vessels and
aircraft as authorized by law;
(4) without payment of tax for transfer to any customs bonded
warehouse;
(5) without payment of tax for use in the production of
vinegar;
(6) without payment of tax for use in distillation in any
distilled spirits plant authorized to produce distilled spirits;
(7) free of tax for experimental or research purposes by any
scientific university, college of learning, or institution of
scientific research;
(8) free of tax for use by or for the account of the proprietor
or his agents for analysis or testing, organoleptic or otherwise;
and
(9) free of tax for use by the United States or any agency
thereof, and for use for analysis, testing, research, or
experimentation by the governments of the several States and the
District of Columbia or of any political subdivision thereof or by
any agency of such governments. No bond shall be required of any
such government or agency under this paragraph.
(d) Withdrawal free of tax of wine and wine products unfit for beverage
use
Under such regulations as the Secretary may deem necessary to
protect the revenue, wine, or wine products made from wine, when
rendered unfit for beverage use, on which the tax has not been paid or
determined, may be withdrawn from bonded wine cellars free of tax. The
wine or wine products to be so withdrawn may be treated with methods or
materials which render such wine or wine products suitable for their
intended use. No wine or wine products so withdrawn shall contain more
than 21 percent of alcohol by volume, or be used in the compounding of
distilled spirits or wine for beverage use or in the manufacture of any
product intended to be used in such compounding.
(e) Withdrawal from customs bonded warehouses for use of foreign
embassies, legations, etc.
(1) In general
Notwithstanding any other provision of law, wine entered into
customs bonded warehouses under subsection (c)(4) may, under such
regulations as the Secretary may prescribe, be withdrawn from such
warehouses for consumption in the United States by and for the
official or family use of such foreign governments, organizations,
and individuals who are entitled to withdraw imported wines from
such warehouses free of tax. Wines transferred to customs bonded
warehouses under subsection (c)(4) shall be entered, stored, and
accounted for in such warehouses under such regulations and bonds
as the Secretary may prescribe, and may be withdrawn therefrom by
such governments, organizations, and individuals free of tax under
the same conditions and procedures as imported wines.
(2) Withdrawal for domestic use
Wine entered into customs bonded warehouses under subsection
(c)(4) for purposes of removal under paragraph (1) may be withdrawn
therefrom for domestic use. Wines so withdrawn shall be treated as
American goods exported and returned.
(3) Sale or unauthorized use prohibited
Wine withdrawn from customs bonded warehouses or otherwise
brought into the United States free of tax for the official or
family use of foreign governments, organizations, or individuals
authorized to obtain wine free of tax shall not be sold and shall
not be disposed of or possessed for any use other than an
authorized use. The provisions of paragraphs (1)(B) and (3) of
section 5043(a) are hereby extended and made applicable to any
person selling, disposing of, or possessing any wine in violation
of the preceding sentence, and to the wine involved in any such
violation.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1380; amended Pub. L. 90-73, Sec. 1(a), Aug. 29, 1967, 81 Stat. 175; Pub. L. 94-455, title XIX, Secs. 1905(c)(4), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(44), July 26, 1979, 93 Stat. 287; Pub. L. 96-601, Sec. 2(a), (b), Dec. 24, 1980, 94 Stat. 3495.)
27 CFR
Sec. 28.92 Application or notice, TTB Form 5100.11.
(a) Export, use on vessels and aircraft, and transfer to a foreign-
trade zone or a customs bonded warehouse. Application for or notice of
the withdrawal of distilled spirits without payment of tax for
exportation from the United States, or for use on vessels and aircraft,
or for transfer to a customs bonded warehouse or a foreign-trade zone,
shall be made by the exporter on TTB Form 5100.11. If the exporter is
not the proprietor of the bonded premises of the distilled spirits plant
from which the spirits are to be withdrawn, the exporter shall prepare
TTB Form 5100.11 as an application, in accordance with the instructions
on the form, and shall forward all copies of the form in accordance with
instructions for the form. If the exporter is the proprietor of the
bonded premises of the distilled spirits plant from which the spirits
are withdrawn, the exporter shall prepare TTB Form 5100.11 as a notice
in accordance with the instructions on the form.
(b) Manufacturing bonded warehouse. Application for the withdrawal
of distilled spirits without payment of tax for transportation to and
deposit in a manufacturing bonded warehouse shall be made by the
proprietor of such warehouse on TTB Form 5100.11, in accordance with the
instructions on the form.
(Approved by the Office of Management and Budget under control number
1513-0037)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended (26 U.S.C. 5214);
Sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066))
[T.D. ATF-198, 50 FR 8559, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR
3832, Jan. 27, 2004]
Sec. 28.122 Application or notice, YYN Form 5100.11.
(a) Export, use on vessels and aircraft, transfer to a customs
bonded warehouse, and transfer to a foreign-trade zone. Where the
exporter is not the proprietor of the bonded wine cellar from which the
wine is to be withdrawn, the exporter must make an application on ATF
Form 5100.11 for approval of the withdrawal. Where the exporter is the
proprietor of the bonded wine cellar from which the wine is to be
withdrawn, the exporter must, at the time of withdrawal of the wine,
prepare a notice of the withdrawal and shipment on TTB Form 5100.11. TTB
approval is not required if the exporter is the proprietor of the bonded
wine cellar from which the wine is to be withdrawn.
(b) Manufacturing bonded warehouse. The proprietor of the
manufacturing bonded warehouse must make an application on TTB Form
5100.11 to withdraw wine without payment of tax for transportation to
and deposit in such warehouse before withdrawal of the wine.
(c) Action by appropriate TTB officer. Where, under the provisions
of paragraphs (a) and (b) of this section, an TTB Form 5100.11 is
submitted to the appropriate TTB officer for approval, the appropriate
TTB officer shall, if satisfied that the application is in order and
that the applicant has on file a good and sufficient bond, approve the
application and forward it to the proprietor of the premises from which
the wines are to be withdrawn.
(d) Restriction on shipment. Where, under the provisions of
paragraphs (a) and (b) of this section, prior approval of TTB Form
5100.11 by the appropriate TTB officer is required, the proprietor of
the bonded wine cellar may not ship the wine until the approved TTB
Forms 5100.11 have been received by him. In such cases, the proprietor
of the bonded wine cellar shall, on removal of the wines, execute his
certificate of removal on TTB Form 5100.11.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended (26 U.S.C. 5362))
[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985]
Sec. 28.152 Notice, TTB Form 5100.11.
Notice of withdrawal of specially denatured spirits, as authorized
in Sec. 28.151 shall be made on TTB Form 5100.11 by the proprietor of
the distilled spirits plant from which the denatured spirits are to be
withdrawn.
[T.D. ATF-198, 50 FR 8560, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR
3833, Jan. 27, 2004]
| File Type | application/msword |
| File Title | From the U |
| Author | TTB |
| Last Modified By | TTB |
| File Modified | 2008-11-24 |
| File Created | 2005-10-01 |