27 C.F.R. Subpart K—Exportation of Wine With Benefit of Drawback
Title 27 - Alcohol, Tobacco Products and Firearms
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: (a) Exported; (b) Laden for use on the vessels or aircraft described in §28.21; or (c) Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation. 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. (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)) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–51, 43 FR 24245, June 2, 1978; T.D. TTB–8, 69 FR 3833, Jan. 27, 2004] Persons who have qualified under this chapter as proprietors of distilled spirits plants, bonded wine cellars, or taxpaid wine bottling houses, and persons who are wholesale liquor dealers as defined in section 5112, I.R.C., and have paid the required tax as a wholesale liquor dealer, are authorized to remove wines under the provisions of this subpart. (72 Stat. 1336; 26 U.S.C. 5062)
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart K—Exportation of Wine With Benefit of Drawback
§ 28.211 General.
§ 28.212 Persons authorized.
§ 28.213 [Reserved]
§ 28.214 Notice and claim, Form 1582–A (5120.24).
Claim for allowance of drawback of internal revenue taxes on wines removed under the provisions of §28.211 and §28.212, shall be prepared by the exporter on Form 1582–A (5120.24), in quadruplicate: Provided, That where the withdrawal is for use on aircraft, an extra copy, marked “Consignee's Copy”, shall be prepared. Each Form 1582–A (5120.24) shall be given, by the exporter, a serial number beginning with “1” for the first day of January of each year and running consecutively thereafter to December 31, inclusive.
(46 Stat. 690, as amended, 72 Stat. 1336; 19 U.S.C. 1309, 26 U.S.C. 5062)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.215 Certificate of tax determination, Form 2605 (5120.20).
Every claim for drawback of tax on Form 1582–A (5120.24) shall be supported by a certificate, Form 2605 (5120.20), which shall be executed, in duplicate, (a) by the person who withdrew the wine from bond on tax determination, certifying that all taxes have been properly determined on such wine, or (b) where the wine was bottled or packaged after tax determination, by the person who did such bottling or packaging, certifying that the wines so bottled or packaged were received in taxpaid status and specifying from whom they were so received. The appropriate TTB officer may require other evidence of tax payment whenever such officer deems it necessary. The exporter is responsible for securing Form 2605 (5120.20), properly executed, and submitting the original of such form with the claim. The exporter shall retain the copy of Form 2605 (5120.20) for his files.
(72 Stat. 1336; 26 U.S.C. 5062)
§ 28.216 Export marks.
In addition to the marks and brands required to be placed on packages or other bulk containers and cases under the provisions of parts 24 of this chapter, the exporter shall mark the word “Export” on the Government side of each case or Government head of each container before removal for export, for use on vessels or aircraft, or for transfer to a foreign-trade zone.
(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))
[T.D. ATF–82, 46 FR 21159, Apr. 9, 1981, as amended by T.D. ATF–299, 55 FR 25034, June 19, 1990; T.D. ATF–372, 61 FR 20725, May 8, 1996]
§ 28.217 Consignment, shipment, and delivery.
The consignment, shipment, and delivery of wines removed under this subpart shall be made under the provisions of subpart M of this part.
(72 Stat. 1336; 26 U.S.C. 5062)
§ 28.218 Disposition of Forms 1582–A (5120.24).
On removal of the wines from the premises, the exporter shall forward one copy of Form 1582–A (5120.24) to the appropriate TTB officer, retain one copy for his files, and deliver the original and remaining copy to the officer to whom the shipment is consigned, or in whose care it is shipped, as required by subpart M of this part. Where the shipment is for delivery for use on aircraft, the copy marked “Consignee's Copy”, provided for in §28.214, shall be forwarded to the airline company at the airport.
(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.219 Return of wine withdrawn for export with benefit of drawback.
When notice is filed by an exporter as provided in §28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in §28.211, but which wine has not been laden for export, laden for use, or deposited in a foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 24:
(a) To a taxpaid storeroom at a bonded wine celler; or
(b) To a wholesale liquor dealer.
The export marks on wines returned under this section shall be removed from the containers.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF–198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. ATF–344, 58 FR 40355, July 28, 1993; T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.220 Notice of return.
If an exporter desires to return wine to a bonded wine cellar or wholesale liquor dealer as provided in §28.219, he shall file a notice, executed under the penalties of perjury, with the appropriate TTB officer. The notice shall be prepared in triplicate for submission to the customs official as required in §28.220a. The notice shall show the:
(a) Name, address, and registration number of the bonded wine cellar from which withdrawn;
(b) Date and serial number of the Form 1582–A (5120.24) on which the wine was withdrawn;
(c) Present location of the wine to be returned;
(d) Number, size and identification of the containers;
(e) Total wine gallons for each tax class of wine; and
(f) Reason for the return.
(Approved by the Office of Management and Budget under control number 1512–0292)(Sec. 201, Pub. L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF–198, 50 FR 8562, Mar. 1, 1985; 50 FR 23410, June 4, 1985, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.220a Responsibility for return of wine withdrawn for export with benefit of drawback.
The exporter shall be responsible for arranging the return of wine under this subpart to the proprietor or wholesale liquor dealer receiving the wine. The exporter or his agent shall submit the original and copies of the notice required by §28.220 to the appropriate customs official. If the wine is returned before Form 1582–A (5120.24) has been filed with the customs official, the exporter shall submit TTB Form 1582–A with the notice. The customs officer shall, if the wine is eligible for return under §28.219, accept the notice as authority for the return of the wine to the premises identified in the notice. The customs officer shall acknowledge receipt of the notice, retain a copy, and return the original and one copy of the notice to the exporter. The exporter shall retain the copy and file the original of the notice with the appropriate TTB officer.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF–198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. TTB–8, 69 3834, Jan. 27, 2004]
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