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INTERNAL REVENUE CODE OF 19 54
at their option, in lieu of executing an export bond as provided by law, give a transportation bond with sureties satisfactory to the Secretary or his delegate and under such regulations as he may prescribe, conditioned for the due delivery thereof on board an export carrier at a port of exportation to be named therein, and for the due performance on the part of the exporter or owner at the port of export of all the requirements in regard to notice of export, entry, and the giving of bond hereinafter specified in this subsection. In such case, on arrival of the spirits at the port of export, the exporter or owner at that port shall immediately notify the collector of the port of the fact, setting forth his intention to export such spirits, and the designation of the carrier on which such spirits are to be laden, and the port to which they are intended to be exported. He shall, after the quantity of spirits has been determined by inspection or by gauge as regulations prescribed by the Secretary or his delegate shall require, file with the collector of the port an export entry. The Secretary or his delegate may, by regulations, require the exporter or owner also to give bond to the United States, conditioned that the principal named in said bond will export the spirits as specified in such entry to the port designated in such entry, or to some other port without the jurisdiction of the United States. On the lading of such spirits, the collector of the port, after the filing of such bonds as the Secretary or his delegate may, by regulations, require, by the exporter or owner at the port of shipment thereof, shall transmit to the Secretary or his delegate a clearance certificate and a report of the inspection or gauge. Whenever a warehouseman of spirits in bond desires to change the packages in which such spirits are contained, for exportation, the Secretary or his delegate may, under regulations prescribed by him, and on the execution of proper bonds with sufficient sureties, permit the withdrawal of so much spirits from bond and in such packages as the warehouseman desires to export. (d) I N T A N K S OR T A N K CARS.—Under such regulations as the Secretary or his delegate may prescribe, alcohol or other distilled spirits intended for export free of tax may be drawn from receiving cisterns at any distUlery, or from storage tanks in any internal revenue bonded warehouse, for transfer to tanks or tank cars for export from the United States, and all provisions of law relating to the exportation of distilled spirits not inconsistent herewith shall apply to spirits removed for export under this section. (e) LOSSES.—Section 5011(a) shall apply to spirits withdrawn for exportation under this section. SEC. 5248. WITHDRAWAL OF SPIRITS WITHOUT PAYMENT OF TAX. (1) For provisions relating to withdrawal of spirits, without payment of tax, to manufacturing bonded warehouses, see section 5522. (2) For provisions relating to withdrawal of spirits, without payment of tax, as supplies for certain vessels and aircraft, see 19 U.S.C. 1309. (3) For provisions authorizing regulations for withdrawal of spirits, without payment of tax, for use of United States, see section 7510. (4) For provisions relating to withdrawal of distilled spirits, without payment of tax, to foreign-trade zones, see 19 U.S.C. 81c. (5) For provisions relating to withdrawal of wine spirits, without payment of tax, for addition to wine, section 5373. (6) For provisions relating to withdrawal of rum, without payment of tax, for denaturation, see section 5331(c).
§ 5247(c)
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