§ 5175 Export bonds

OLRC 119-134 · eCFR 2026-10-19 · 4 amending Acts · cited by 1 sections

Enacted 1958 · Pub. L. 85-859 Amended · 4 Acts

19581976197719791997(a) Requirements(b) Exception where proprietor withdraws spirits for exportation(c) Cancellation or credit of export bonds
Prior provisions 2
  • 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.
Connections Cited by 1 · Cites 1
§ 5175 Export bonds
Amended 1976
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

(a) Requirements No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover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.

Amended 1977, 1979
  • 1979 Pub. L. 96-39 Pub. L. 96–39, § 807(a)(15)(A), struck out “for storage therein pending exportation” after “customs bonded warehouse”.
  • 1977 Pub. L. 95-176 Pub. L. 95–176 required export bonds for withdrawals from bonded premises, without payment of tax, for transfer to a customs bonded warehouse for storage therein pending exportation.
Cited by 2

    (b) Exception where proprietor withdraws spirits for exportation In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of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.

    Amended 1979
    • 1979 Pub. L. 96-39 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”.
    Cited by 1

      (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.

      Amended 1997
      • 1997 Pub. L. 105-34 Pub. L. 105–34 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.”