U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 27Chapter IPart 25Subpart L - Subpart L—Removals Without Payment of Tax

TRANSFER TO ANOTHER BREWERY OF SAME OWNERSHIP
§ 25.181 - Eligibility.
§ 25.182 - Kinds of containers.
§ 25.183 - Determination of quantity transferred.
§ 25.184 - Losses in transit.
§ 25.185 - Mingling.
§ 25.186 - Record of beer transferred.

REMOVAL OF BEER UNFIT FOR BEVERAGE USE
§ 25.191 - General.
§ 25.192 - Removal of sour or damaged beer.

REMOVALS FOR ANALYSIS, RESEARCH, DEVELOPMENT OR TESTING
§ 25.195 - Removals for analysis.
§ 25.196 - Removals for research, development or testing.

REMOVAL OF BEER TO A CONTIGUOUS DISTILLED SPIRITS PLANT
§ 25.201 - Removal by pipeline.

EXPORTATION
§ 25.203 - Exportation without payment of tax.

BEER FOR PERSONAL OR FAMILY USE
§ 25.205 - Production.
§ 25.206 - Removal of beer.
§ 25.207 - Removal from brewery for personal or family use.
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