A brewer may remove beer without payment of tax (a) for exportation, (b) for use as supplies on vessels and aircraft, or (c) for transfer to and deposit in foreign-trade zones for exportation or for storage pending exportation, in accordance with part 28 of this chapter. Beer may be removed from a brewery in bottles, kegs, or in bulk containers.

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(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. § 1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. § 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1334, as amended (26 U.S.C. § 5053))[T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, T.D. TTB-8, 69 FR 3830, Jan. 27, 2004]