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Current as of January 02, 2025 | Updated by Findlaw Staff
(a) Request. The drawback claimant or manufacturer must request that the Director, National Revenue Center, TTB, provide the CBP office where the drawback claim will be processed with a tax-paid certificate on TTB Form 5100.4 (Certificate of Tax–Paid Alcohol).
(b) Contents. The request must state the:
(1) Quantity of alcohol in proof gallons;
(2) Serial number of each package;
(3) Amount of tax paid on the alcohol;
(4) Name, registry number, and location of the distilled spirits plant;
(5) Date of withdrawal;
(6) Name of the manufacturer using the alcohol in producing the exported articles;
(7) Address of the manufacturer and its manufacturing plant; and
(8) Customs drawback office where the drawback claim will be processed.
(c) Extract of TTB certificate. If a certification of any portion of the alcohol described in the TTB Form 5100.4 is required for liquidation of drawback entries processed in another drawback office, the drawback office, on written application of the person who requested its issuance, will transmit a copy of the extract from the certificate for use at that drawback office. The drawback office will note that the copy of the extract was prepared and transmitted.
Cite this article: FindLaw.com - Code of Federal Regulations Title 19. Customs Duties § 19.190.104 Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-19-customs-duties/cfr-sect-19-190-104/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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