Upon filing of the application or notice prescribed by § 28.122(a) , wine may be withdrawn from a bonded wine cellar for transfer to any customs bonded warehouse for entry pending withdrawal as provided in § 28.28 . Such withdrawal from bonded wine cellars is governed by the provisions of subpart F of this part. Wine so transferred to customs bonded warehouses shall be entered, stored, and accounted for in such warehouses under the appropriate provisions of 19 CFR chapter I.
27 C.F.R. § 28.27
Sec. 2, Pub. L. 96-601, 94 Stat. 3495 ( 26 U.S.C. 5362 )