Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5418

Beer imported in bulk

Official textgovinfo.govlast amended

Beer imported or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a brewery without payment of the internal revenue tax imposed on such beer. The proprietor of a brewery to which such beer is transferred shall become liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United States, shall thereupon be relieved of the liability for such tax.

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Nearby sections (25 sections)
  1. 5391 · Exemption from distilled spirits taxes
  2. 5392 · Definitions
  3. 5401 · Qualifying documents
  4. 5402 · Definitions
  5. 5403 · Cross references
  6. 5411 · Use of brewery
  7. 5412 · Removal of beer in containers or by pipeline
  8. 5413 · Brewers procuring beer from other brewers
  9. 5414 · Transfer of beer between bonded facilities
  10. 5415 · Records and returns
  11. 5416 · Definitions of package and packaging
  12. 5417 · Pilot brewing plants
  13. 5418 · Beer imported in bulk
  14. 5501 · Establishment
  15. 5502 · Qualification
  16. 5503 · Construction and equipment
  17. 5504 · Operation
  18. 5505 · Applicability of provisions of this chapter
  19. 5511 · Establishment and operation
  20. 5512 · Control of products after manufacture
  21. 5521 · [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII,…
  22. 5551 · General provisions relating to bonds
  23. 5552 · Installation of meters, tanks, and other apparatus
  24. 5553 · Supervision of premises and operations
  25. 5554 · Pilot operations
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