26 U.S.C. § 5053: Exemptions

Beer may be removed from the brewery, without payment of tax, for export, in such containers and under such regulations, and on the giving of such notices, entries, and bonds and other security, as the Secretary may by regulations prescribe. When beer has become sour or damaged, so as to be incapable of use as such, a brewer may remove the same from his brewery without payment of tax, for manufacturing purposes, under such regulations as the Secretary may prescribe. Beer may be removed from the brewery, without payment of tax, for laboratory analysis, subject to such limitations and under such regulations as the Secretary may prescribe. Under such conditions and regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for use in research, development, or testing (other than consumer testing or other market analysis) of processes, systems, materials, or equipment relating to beer or brewery operations. 200 gallons per calendar year if there are 2 or more adults in such household, or 100 gallons per calendar year if there is only 1 adult in such household. Subject to such regulations as the Secretary may prescribe, beer may be removed from a brewery without payment of tax to any distilled spirits plant for use as distilling material. beer may be withdrawn from the brewery without payment of tax for transfer to any customs bonded warehouse for entry pending withdrawal therefrom as provided in subparagraph (B), and beer entered into any customs bonded warehouse under subparagraph (A) may be withdrawn for consumption in the United States by, and for the official and family use of, such foreign governments, organizations, and individuals as are entitled to withdraw imported beer from such warehouses free of tax. Rules similar to the rules of paragraphs (2) and (3) of section 5362(e) shall apply for purposes of this subsection. Subject to such regulations as the Secretary may prescribe, beer may be removed from the brewery without payment of tax for destruction. For exemption as to supplies for certain vessels and aircraft, see section 309 of the Tariff Act of 1930, as amended ( 19 U.S.C. 1309 ).