27 C.F.R. § 19.687 Return of spirits withdrawn for export with benefit of drawback.
Title 27 - Alcohol, Tobacco Products and Firearms
Subject to the provisions of 27 CFR 28.197 through 28.199, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to: (a) The bonded premises of the distilled spirits plant, pursuant to §19.681, or (b) to a wholesale liquor dealer or taxpaid storeroom. Claims filed by proprietors on TTB Form 5110.30 which include the returned spirits shall be reduced by the amount of tax paid or determined on the returned spirits. (Sec. 201, Pub. L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062); sec. 807, Pub. L. 96–39, 93 Stat. 285 (26 U.S.C. 5215)) [T.D. ATF–198, 50 FR 8464, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3830, Jan. 27, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart U—Return of Spirits to Bonded Premises and Voluntary Destruction
Returns
§ 19.687 Return of spirits withdrawn for export with benefit of drawback.
