Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.171 General

Distilled spirits manufactured, produced, bottled in bottles, packed in containers, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which have been marked under the provisions of 27 CFR part 19 and of this part, as applicable, especially for export with benefit of drawback may be:

On receipt by the appropriate TTB officer of required evidence of exportation, lading for use, or transfer, there shall be allowed to the bottler (or packager) of the spirits, drawback equal in amount to the tax found to have been paid or determined on the spirits.

(Authority:  Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309);  sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c);  sec. 201, Pub.L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062);  sec. 3, Pub.L. 91–659, 84 Stat. 1965, as amended (26 U.S.C. 5066))