No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover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.
(b) 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In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of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.
(c) 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.
A prior section
5175, act Aug. 16, 1954, ch. 736, 68A Stat. 628, related to “notice of business of distiller”, prior to the general revision of this chapter by Pub. L. 85–859. See sections
5171(a), (c) and
5172 of this title.
Provisions similar to those comprising this section were contained in a prior section
5247(a), act Aug. 16, 1954, ch. 736, 68A Stat. 647, prior to the general revision of this chapter by Pub. L. 85–859.
1997—Subsec. (c). Pub. L. 105–34substituted “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.”
1979—Subsec. (a). Pub. L. 96–39, § 807(a)(15)(A), struck out “for storage therein pending exportation” after “customs bonded warehouse”.
Subsec. (b). Pub. L. 96–39, § 807(a)(15)(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”.
1977—Subsec. (a). Pub. L. 95–176required export bonds for withdrawals from bonded premises, without payment of tax, for transfer to a customs bonded warehouse for storage therein pending exportation.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.
Effective Date of 1997 Amendment
Section 1412(b) ofPub. L. 105–34provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].”
Amendment by Pub. L. 95–176effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 ofPub. L. 95–176, set out as a note under section
5003 of this title.
Continuation of Distiller’s Notice and Bond
Section 210(f) ofPub. L. 85–859, as amended by Pub. L. 99–514, § 2,Oct. 22, 1986, 100 Stat. 2095, provided that: “Notwithstanding any provision of section 5175 or 5176(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the Secretary of the Treasury or his delegate may waive, as to registered distillers or registered fruit distillers qualified to operate under bond on April 30, 1959, requirements for filing notice and executing new bond on May 1, 1959, if the distiller and the surety have executed consent to continuation of the terms of the existing bond to cover operations from May 1, 1959, to June 30, 1959, both dates inclusive. Nothing in this subsection shall be construed as limiting the authority of the Secretary of the Treasury or his delegate under section 5176(b) or (c) of the Internal Revenue Code of 1986.”
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