27 CFR 19.455 - Return of spirits withdrawn for export with benefit of drawback.

Regulations last checked for updates: Nov 23, 2024

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Nov 15, 2024

View all text of Subpart Q [§ 19.451 - § 19.459]

§ 19.455 - Return of spirits withdrawn for export with benefit of drawback.

(a) Subject to the provisions of §§ 28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to: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

(26 U.S.C. 5215)

authority: 19 U.S.C. 81c,1311; 26 U.S.C. 5001,5002,5004,5008,5010,5041,5061,5062,5066,5081,5101,5111,5121,5142,5143,5146,5148,5171,5175,5176,5178,5201,5206,5207,5211,5221,5231,5232,5235,5236,5241,5271,5273,5301,5311,5362,5370,5373,5501,5551,5559,5561,5562,5601,5612,5682,6001,6065,6109,6302,6311,6676,6806,7011,7510,7805; 31 U.S.C. 9301,9303,9304,9306

source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

cite as: 27 CFR 19.455