Requirements
No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover such withdrawal under such regulations and conditions, and in such form and penal sum, as the Secretary may prescribe.
Exception where proprietor withdraws spirits for exportation
In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply.
Cancellation or credit of export bonds
The bonds given under subsection (a) shall be cancelled or credited and the bonds liable under subsection (b) credited if there is such proof of exportation as the Secretary may by regulations require.
Pub. L. 85–859, title II, § 20172 Stat. 1352 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 95–176, § 3(b)91 Stat. 1365 Pub. L. 96–39, title VIII, § 807(a)(15)93 Stat. 282 Pub. L. 105–34, title XIV, § 1412(a)111 Stat. 1046 (Added , , ; amended , , ; , , ; , , ; , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 736 68A Stat. 628 Pub. L. 85–859A prior section 5175, , , related to “notice of business of distiller”, prior to the general revision of this chapter by . See sections 5171(a), (c) and 5172 of this title.
act Aug. 16, 1954, ch. 736 68A Stat. 647 Pub. L. 85–859Provisions similar to those comprising this section were contained in a prior section 5247(a), , , prior to the general revision of this chapter by .
Amendments
Pub. L. 105–341997—Subsec. (c). substituted “if there is such proof of exportation as the Secretary may by regulations require.” for “on the submission of such evidence, records, and certification indicating exportation as the Secretary may by regulations prescribe.”
Pub. L. 96–39, § 807(a)(15)(A)1979—Subsec. (a). , struck out “for storage therein pending exportation” after “customs bonded warehouse”.
Pub. L. 96–39, § 807(a)(15)(B)Subsec. (b). , substituted “from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of section 5173(a) covering such premises shall cover such exportation, and subsection (a) shall not apply” for “for exportation without payment of tax on application of the proprietor of bonded premises, the bond of such proprietor covering such bonded premises shall cover such exportation and subsection (a) shall not be applicable”.
Pub. L. 95–1761977—Subsec. (a). required export bonds for withdrawals from bonded premises, without payment of tax, for transfer to a customs bonded warehouse for storage therein pending exportation.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–34, title XIV, § 1412(b)111 Stat. 1046
Effective Date of 1979 Amendment
Pub. L. 96–39section 810 of Pub. L. 96–39section 5001 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1977 Amendment
Pub. L. 95–176section 7 of Pub. L. 95–176section 5003 of this titleAmendment by effective on first day of first calendar month beginning more than 90 days after , see , set out as a note under .
Continuation of Distiller’s Notice and Bond
Pub. L. 85–859, title II, § 210(f)72 Stat. 1436 Pub. L. 99–514, § 2100 Stat. 2095