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or brought into the United States in bulk containers may, under such regulations as the Secretary may prescribe, be withdrawn from customs custody and transferred in such bulk containers to the premises of a brewery without payment of the internal revenue tax imposed on such beer. The proprietor of a brewery to which such beer is transferred shall become liable for the tax on the beer withdrawn from customs custody under this section upon release of the beer from customs custody, and the importer, or the person bringing such beer into the United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)
- 5391 · Exemption from distilled spirits taxes
- 5392 · Definitions
- 5401 · Qualifying documents
- 5402 · Definitions
- 5403 · Cross references
- 5411 · Use of brewery
- 5412 · Removal of beer in containers or by pipeline
- 5413 · Brewers procuring beer from other brewers
- 5414 · Transfer of beer between bonded facilities
- 5415 · Records and returns
- 5416 · Definitions of package and packaging
- 5417 · Pilot brewing plants
- 5418 · Beer imported in bulk
- 5501 · Establishment
- 5502 · Qualification
- 5503 · Construction and equipment
- 5504 · Operation
- 5505 · Applicability of provisions of this chapter
- 5511 · Establishment and operation
- 5512 · Control of products after manufacture
- 5521 · [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII,…
- 5551 · General provisions relating to bonds
- 5552 · Installation of meters, tanks, and other apparatus
- 5553 · Supervision of premises and operations
- 5554 · Pilot operations