§5414 Transfer of Beer Between Bonded Facilities

Summary

Brewers may move beer from one brewery to another without paying the tax right away, and the beer can be mixed with beer at the receiving brewery, as long as they follow rules the Secretary sets about conditions and containers (which may include paying the tax). This covers moves between breweries owned by the same brewer; moves between breweries of related corporations when one controls the other or the same people control both; and moves between independent breweries when the sender gives up all interest in the beer and the receiver agrees to pay the tax. For those independent transfers, the receiver’s tax duty starts when the beer leaves the sender’s premises or when the sender gives up its interest, whichever is later.