26 USC § 5313 - Withdrawal of distilled spirits from customs custody free of tax for use of the United States
---
identifier: "/us/usc/t26/s5313"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 5313 - Withdrawal of distilled spirits from customs custody free of tax for use of the United States"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "5313"
section_name: "Withdrawal of distilled spirits from customs custody free of tax for use of the United States"
chapter_number: 51
chapter_name: "DISTILLED SPIRITS, WINES, AND BEER"
subchapter_number: "E"
subchapter_name: "General Provisions Relating to Distilled Spirits"
part_number: "III"
part_name: "MISCELLANEOUS PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---
# § 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States
Distilled spirits may be withdrawn free of tax from customs custody by the United States or any governmental agency thereof for its own use for nonbeverage purposes, under such regulations as may be prescribed by the Secretary.
---
**Source Credit**: (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1375; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
## Editorial Notes
### Prior Provisions
A prior section 5313, , , related to powers and duties of persons enforcing provisions respecting industrial alcohol plants, bonded warehouses, and denaturing plants, prior to the general revision of this chapter by . See .
Provisions similar to those comprising this section were contained in prior section 5310(b), , , prior to the general revision of this chapter by .
### Amendments
1976— struck out “or his delegate” after “Secretary”.