[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.292]

[Page 661]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 24_WINE--Table of Contents
 
              Subpart N_Removal, Return and Receipt of Wine
 
Sec.  24.292  Exported wine.

    (a) General. Wine may be removed from a bonded wine premises without 
payment of tax for exportation, for use on vessels and aircraft, for 
transportation to and deposit in a ``Class 6'' manufacturing bonded 
warehouse, for transfer to and deposit in a customs bonded warehouse, 
and for transfer to and deposit in a foreign-trade zone for exportation 
or for storage pending exportation. Removals of wine for export will be 
in accordance with the procedures in part 28 of this chapter.
    (b) Return of wine to bonded storage. Wines which have been lawfully 
withdrawn, without payment of tax, under the provisions of part 28 of 
this chapter may be returned to bonded wine premises from which 
withdrawn for storage pending subsequent removal for lawful purposes. On 
return of wine to bonded wine premises, the proprietor shall record the 
receipt showing the gallonage of each tax class received and returned to 
storage on bonded wine premises and shall report the return on the TTB F 
5120.17, Report of Bonded Wine Premises Operations for the reporting 
period with an explanatory notation. All provisions of this part 
applicable to wine in bond at bonded wine premises and to removals from 
bond are applicable to returned wine. (Sec. 201, Pub. L. 85-859, 72 
Stat. 1380, as amended (26 U.S.C. 5362))

(Approved by the Office of Management and Budget under control numbers 
1512-0216 and 1512-0298)

[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-338, 
58 FR 19065, Apr. 12, 1993; T.D. TTB-8, 69 FR 3830, Jan. 27, 2004]