Rev. Rul. 54-150

Export storage rooms may be established at ports of exportation for the storage of distilled spirits and wines bottled or packaged especially for export with benefit of drawback only in connection with taxpaid bottling houses, rectifying plants and internal revenue bonded warehouses, as authorized by section 176.16 of Regulations 28. Such export storage rooms for the storage of wine may be established only in or contiguous to bonded wineries and bonded storerooms as authorized by section 176.15 of Regulations 28. Export storage rooms may not be established at the port of exportation in or contiguous to wholesale liquor dealer premises. The bottling-in-bond department of an internal revenue bonded warehouse may not be operated alternately as a class 6 customs bonded manufacturing warehouse for export purposes. Applications for withdrawal of export spirits from an export storage room or from an internal revenue bonded warehouse may not be approved by a customs officer in the name of the assistant regional commissioner and such withdrawals may not be made under the supervision of a customs officer. Such approval must be made by the assistant regional commissioner as authorized in section 176.36 of Regulations 28.