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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.197 Return of spirits withdrawn for export with benefit of drawback

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

When notice is filed by an exporter as provided in § 28.198, spirits on which the tax has been paid or determined, and which were withdrawn especially for export with benefit of drawback as provided in § 28.171, but which spirits have not been laden for export, laden for use, or deposited in a customs bonded warehouse or foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 19:

(a) To the bonded premises of the distilled spirits plant for purposes authorized under 26 U.S.C.;  or

(b) To a wholesale liquor dealer;  or

(c) To a taxpaid storeroom.

The export marks on spirits returned under this section shall be removed by obliteration, relabeling or recasing.

(Authority:  Sec. 201, Pub.L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.197 Return of spirits withdrawn for export with benefit of drawback - last updated January 02, 2025 |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-27-28-197/

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