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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.455 Return of spirits withdrawn for export with benefit of drawback

Current as of January 02, 2025 | Updated by Findlaw Staff

(a) Subject to the provisions of §§ 28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to:

(1) The bonded premises of the distilled spirits plant, pursuant to § 19.452;  or

(2) To a wholesale liquor dealer or taxpaid storeroom.

(b) Claims for export drawback filed by proprietors on form TTB F 5110.30 which include the returned spirits shall be reduced by the amount of tax paid or determined on the returned spirits.

(Authority:  26 U.S.C. 5215)

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.19.455 Return of spirits withdrawn for export with benefit of drawback - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-19-455/

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