# 26 U.S.C. § 5232: Imported distilled spirits

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5232>. Cite pinpoints as 26 U.S.C. § 5232(a)(1).

## § 5232(a) Transfer to distilled spirits plant without payment of tax

Distilled spirits imported or brought into the United States in bulk containers may, under such regulations as the Secretary shall prescribe, be withdrawn from customs custody and transferred in such bulk containers or by pipeline to the bonded premises of a distilled spirits plant without payment of the internal revenue tax imposed on such distilled spirits. The person operating the bonded premises of the distilled spirits plant to which such spirits are transferred shall become liable for the tax on distilled spirits withdrawn from customs custody under this section upon release of the spirits from customs custody, and the importer, or the person bringing such distilled spirits into the United States, shall thereupon be relieved of his liability for such tax.

## § 5232(b) Withdrawals, etc.

Distilled spirits transferred pursuant to subsection (a)—

**§ 5232(b)(1)** may be redistilled or denatured only if of 185 degrees or more of proof, and

**§ 5232(b)(2)** may be withdrawn for any purpose authorized by this chapter, in the same manner as domestic distilled spirits.

## Connections

Cites: none

Cited by: § 5001 Imposition, rate, and attachment of tax; § 5003 Cross references to exemptions, etc.; § 5007 Collection of tax on distilled spirits

## Prior provisions

- A prior section 5232, acts Aug. 16, 1954, ch. 736, 68A Stat. 643; Sept. 2, 1958, Pub. L. 85–859, title II, § 206(b), 72 Stat. 1431, related to bond requirements of internal revenue bonded warehouses, prior to the general revision of this chapter by Pub. L. 85–859. See sections 5005(c)(1), 5006(a)(2), 5173(a), (c)(1), 5174(a)(1), 5176(a), (b), and 5177(b)(1) of this title.
- Provisions similar to those comprising this section were contained in prior section 5311, act Aug. 16, 1954, ch. 736, 68A Stat. 658, 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. 1366
- 1968-10-22: [Pub. L. 90-630](/26/act/90-630.md), 82 Stat. 1328
- 1971-01-08: [Pub. L. 91-659](/26/act/91-659.md), 84 Stat. 1967
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1820
- 1979-07-26: [Pub. L. 96-39](/26/act/96-39.md), 93 Stat. 286