Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.28.211 General

Wines 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 are filled on premises qualified under this chapter to package or bottle wines, may, subject to this part, be:

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

(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))