Internal Revenue Code · 26 U.S.C.
§ 5066. Distilled spirits for use of foreign embassies, legations, etc.
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 5066
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- January 8, 1971 by Pub. L. 91–659
- Last amended
- March 23, 2018 by Pub. L. 115–141
- Amendments
- 5 dated changes in the source credit
- Length
- 4 subsections · 592 words · about 3 min to read
- Cross-references
- cites 3; cited by 2 Code sections and 0 other regulations
Under such regulations as the Secretary may prescribe, bottled distilled spirits may be withdrawn from bonded premises as provided in section 5214(a)(4) for transfer to customs bonded warehouses in which imported distilled spirits are permitted to be stored in bond for entry therein pending withdrawal therefrom as provided in subsection (b). For the purposes of this chapter, the withdrawal of distilled spirits from bonded premises under the provisions of this paragraph shall be treated as a withdrawal for exportation and all provisions of law applicable to distilled spirits withdrawn for exportation under the provisions of section 5214(a)(4) shall apply with respect to spirits withdrawn under this paragraph.
Under such regulations as the Secretary may prescribe, distilled spirits marked especially for export under the provisions of section 5062(b) may be shipped to a customs bonded warehouse in which imported distilled spirits are permitted to be stored, and entered in such warehouses pending withdrawal therefrom as provided in subsection (b), and the provisions of this chapter shall apply in respect of such distilled spirits as if such spirits were for exportation.
For the purposes of this chapter, distilled spirits entered into a customs bonded warehouse as provided in this subsection shall be deemed exported at the time so entered.
Notwithstanding any other provisions of law, distilled spirits entered into customs bonded warehouses under the provisions of subsection (a) may, under such regulations as the Secretary may prescribe, be withdrawn from such warehouses for consumption in the United States by and for the official or family use of such foreign governments, organizations, and individuals who are entitled to withdraw imported distilled spirits from such warehouses free of tax. Distilled spirits transferred to customs bonded warehouses under the provisions of this section shall be entered, stored, and accounted for in such warehouses under such regulations and bonds as the Secretary may prescribe, and may be withdrawn therefrom by such governments, organizations, and individuals free of tax under the same conditions and procedures as imported distilled spirits.
Distilled spirits entered into customs bonded warehouses as authorized by this section may be withdrawn therefrom for domestic use, in which event they shall be treated as American goods exported and returned.
No distilled spirits withdrawn from customs bonded warehouses or otherwise brought into the United States free of tax for the official or family use of such foreign governments, organizations, or individuals as are authorized to obtain distilled spirits free of tax shall be sold, or shall be disposed of or possessed for any use other than an authorized use. The provisions of section 5001(a)(4) are hereby extended and made applicable to any person selling, disposing of, or possessing any distilled spirits in violation of the preceding sentence, and to the distilled spirits involved in any such violation.
(Added Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 2(d), Nov. 14, 1977, 91 Stat. 1364; Pub. L. 96–39, title VIII, § 807(a)(11), July 26, 1979, 93 Stat. 282; Pub. L. 98–369, div. A, title IV, § 454(c)(2), July 18, 1984, 98 Stat. 820; Pub. L. 115–141, div. U, title IV, § 401(a)(240), Mar. 23, 2018, 132 Stat. 1195.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 5214(a)(4) Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- § 5062(b) Refund and drawback in case of exportation
- § 5001(a)(4) Imposition, rate, and attachment of tax
Cited by 2 Code sections
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
- Subchapter A Gallonage and Occupational Taxes
- Part I GALLONAGE TAXES
- Subpart E General Provisions
Nearby sections
- § 5062 Refund and drawback in case of exportation
- § 5063 Repealed
- § 5064 Losses resulting from disaster, vandalism, or malicious mischief
- § 5065 Territorial extent of law
- § 5066 Distilled spirits for use of foreign embassies, legations, etc.
- § 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
- § 5068 Cross reference
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 5066 was renumbered 5068 of this title.
Amendments
2018—Subsec. (d). Pub. L. 115–141 substituted “section 5001(a)(4)” for “section 5001(a)(5)”.
1984—Subsec. (a)(2). Pub. L. 98–369 substituted “marked” for “stamped or restamped, and marked,”.
1979—Subsec. (a)(1). Pub. L. 96–39, § 807(a)(11)(A), substituted “bottled distilled spirits” for “distilled spirits bottled in bond for export under the provisions of section 5233, or bottled distilled spirits returned to bonded premises under section 5215(b),”.
Subsec. (b). Pub. L. 96–39, § 807(a)(11)(B), struck out “or domestic distilled spirits transferred to customs bonded warehouses under section 5521(d)(2)” after “the provisions of subsection (a)”.
1977—Subsec. (a)(1). Pub. L. 95–176 substituted par. (1) heading “Bottled distilled spirits withdrawn from bonded premises” for “Distilled spirits bottled in bond for export” and authorized withdrawal of bottled distilled spirits returned to bonded premises under section 5215(b) as provided in section 5214(a)(4).
1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective July 1, 1985, see section 456(b) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.
Effective Date of 1979 Amendment
Amendment 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 Amendment
Amendment 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.
Effective Date
Pub. L. 91–659, § 6, Jan. 8, 1971, 84 Stat. 1966, provided that: “This Act [enacting this section and amending sections 5008, 5173, 5178, 5215, and 5232 of this title] shall take effect on the first day of the first calendar month which begins more than 90 days after the date of the enactment of this Act [Jan. 8, 1971].”