Title 26 — Internal Revenue CodeRelease 119-73
§5175 Export bonds
Title 26 › Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter B— - Qualification Requirements for Distilled Spirits Plants › § 5175
Summary
No distilled spirits can be taken out of bonded storage for export or sent to a customs bonded warehouse without paying tax unless the exporter posts a bond that follows the Secretary’s rules about its form, conditions, and amount. If the proprietor of the bonded premises withdraws spirits for export without paying tax, the proprietor’s bond required under paragraph (1) of section 5173(a) covers that export. Bonds given under the export rule will be canceled or credited, and the proprietor’s bond credited, when the Secretary’s rules accept proof of export.
Full Legal Text
Title 26, §5175
Internal Revenue Code — Source: USLM XML via OLRC
(a)No distilled spirits shall be withdrawn from bonded premises for exportation, or for transfer to a customs bonded warehouse, without payment of tax unless the exporter has furnished bond to cover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(b)In the case of distilled spirits withdrawn from bonded premises by the proprietor for exportation without payment of tax, the bond of such proprietor required to be furnished under paragraph (1) of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)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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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 section 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
1997—Subsec. (c). 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.” 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. 95–176 required export bonds for withdrawals from bonded premises, without payment of tax, for transfer to a customs bonded warehouse for storage therein pending exportation. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date
of 1997 Amendment Pub. L. 105–34, title XIV, § 1412(b), Aug. 5, 1997, 111 Stat. 1046, provided 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].”
Effective Date
of 1979 AmendmentAmendment by Pub. L. 96–39 effective Jan. 1, 1980, see section 810 of Pub. L. 96–39, set out as a note under section 5001 of this title.
Effective Date
of 1977 AmendmentAmendment by Pub. L. 95–176 effective on first day of first calendar month beginning more than 90 days after Nov. 14, 1977, see section 7 of Pub. L. 95–176, set out as a note under section 5003 of this title. Continuation of Distiller’s Notice and Bond Pub. L. 85–859, title II, § 210(f), Sept. 2, 1958, 72 Stat. 1436, 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.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 5175
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73