# 26 U.S.C. § 5175: Export bonds Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 5175(a)(1). ## § 5175(a) Requirements No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover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. ## § 5175(b) Exception where proprietor withdraws spirits for exportation In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of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. ## § 5175(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. ## Connections Cites: § 5173 Bonds Cited by: § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax ## Prior provisions - 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. ## Amendments - 1958-09-02: [Pub. L. 85-859](/26/act/85-859.md), 72 Stat. 1352 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1977-11-14: [Pub. L. 95-176](/26/act/95-176.md), 91 Stat. 1365 - 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 282 - 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1046