CERTAIN DISTILLED SPIRITS IN FOREIGN TRADE ZONES.

SEC. 484F. CERTAIN DISTILLED SPIRITS IN FOREIGN TRADE ZONES. Subsection (c) of section 3 of the Act of June 18, 1934 (commonly known as the Foreign Trade Zones Act, 48 Stat. 999, chapter 590; 19 U.S.C. 81c(c)) is amended— (1) by striking out “domestic” before “denatured distilled spirits”, (2) by inserting “which have been withdrawn free of tax from a distilled spirits plant (within the meaning of section 5002(a)(1) of the Internal Revenue Code of 1986)” after “distilled spirits”, (3) by striking out “Notwithstanding” and inserting in lieu thereof “(1) Notwithstanding”, and (4) by adding at the end thereof the following new paragraph: “(2) Notwithstanding the provisions of the fifth proviso of subsection (a), distilled spirits which have been removed from a distilled spirits plant (as denned in section 5002(a)(1) of the Internal Revenue Code of 1986) upon payment or determination of tax may be used in the manufacture or production of medicines, medicinal preparation, food products, flavors, or flavoring extracts, which are unfit for beverage purposes, in a zone. Such products will be eligible for drawback under the internal revenue laws under the same conditions applicable to similar manufacturing or production operations occurring in customs territory.”.