27 C.F.R. Subpart E—Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for: (1) Exportation; (2) Use on the vessels or aircraft described in §28.21; (3) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation; (4) Transportation to and deposit in a manufacturing bonded warehouse; or (5) Transfer to and deposit in a customs bonded warehouse as provided for in §28.26. (b) All withdrawals shall be made under the applicable bond prescribed in subpart D of this part. (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. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91–659, 84 Stat. 1965, as amended (26 U.S.C. 5066)) [T.D. ATF–51, 43 FR 24244, June 2, 1978, as amended by T.D. ATF–62, 44 FR 71722, Dec. 11, 1979; T.D. TTB–8, 69 FR 3832, Jan. 27, 2004] (a) Export, use on vessels and aircraft, and transfer to a foreign-trade zone or a customs bonded warehouse. Application for or notice of the withdrawal of distilled spirits without payment of tax for exportation from the United States, or for use on vessels and aircraft, or for transfer to a customs bonded warehouse or a foreign-trade zone, shall be made by the exporter on TTB Form 5100.11. If the exporter is not the proprietor of the bonded premises of the distilled spirits plant from which the spirits are to be withdrawn, the exporter shall prepare TTB Form 5100.11 as an application, in accordance with the instructions on the form, and shall forward all copies of the form in accordance with instructions for the form. If the exporter is the proprietor of the bonded premises of the distilled spirits plant from which the spirits are withdrawn, the exporter shall prepare TTB Form 5100.11 as a notice in accordance with the instructions on the form. (b) Manufacturing bonded warehouse. Application for the withdrawal of distilled spirits without payment of tax for transportation to and deposit in a manufacturing bonded warehouse shall be made by the proprietor of such warehouse on TTB Form 5100.11, in accordance with the instructions on the form. (Sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended (26 U.S.C. 5214); Sec. 3, Pub. L. 91–659, 84 Stat. 1965, as amended (26 U.S.C. 5066)) [T.D. ATF–198, 50 FR 8559, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004] The name of the carrier or carriers to be used in transporting the distilled spirits from the bonded premises of the distilled spirits plant to the port of export, or to the customs bonded warehouse, or to the manufacturing bonded warehouse, or to the foreign-trade zone, as the case may be, shall be shown in the application. If the spirits are shipped on a through bill of lading and all carriers handling the spirits while in transit are not known, the name of the carrier to whom the distilled spirits are to be delivered at the shipping premises shall be shown. (72 Stat. 1362, 84 Stat. 1965; 26 U.S.C. 5214, 5066) [T.D. 7112, 36 FR 8581, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–62, 44 FR 71722, Dec. 11, 1979] Distilled spirits authorized to be withdrawn without payment of tax from the bonded premises of a distilled spirits plant under the provisions of this subpart may be withdrawn from such establishment in such containers as may be authorized in part 19 of this chapter. Except as otherwise provided in this part, the gauging, packing, bottling, casing, marking, closing and reporting of distilled spirits prior to withdrawal shall be in accordance with the provisions of part 19 of this chapter. (Sec. 201, Pub. L. 85–859, 72 Stat. 1358, as amended, 1360, as amended, 1374, as amended (26 U.S.C. 5205, 5206, 5301)) [T.D. ATF–62, 44 FR 71722, Dec. 11, 1979; as amended by T.D. ATF–206, 50 FR 23956, June 7, 1985] Whenever the exporter desires to transfer distilled spirits from packages filled in internal revenue bond to such other suitable packages as may be desired for exportation, such change of packages shall be made under the procedures of part 19 of this chapter, prior to the preparation of TTB Form 5100.11 covering the removal of the distilled spirits. (Sec. 201, Pub. L. 85–859, 72 Stat. 1358, as amended, 1360, as amended, 1374, as amended (26 U.S.C. 5205, 5206, 5301)) [T.D. ATF–62, 44 FR 71722, Dec. 11, 1979, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004] When filed as an application, and TTB Form 5100.11 has been properly executed, and the required bond has been filed in a sufficient amount, the appropriate TTB officer shall approve the application on all copies of the form and send them to the proprietor of the bonded premises from which the spirits will be withdrawn. (Sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended (26 U.S.C. 5214)) [T.D. ATF–62, 44 FR 71722, Dec. 11, 1979, as amended by T.D. ATF–198, 50 FR 8559, Mar. 1, 1985; T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart E—Withdrawal of Distilled Spirits Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign-Trade Zone, or Transportation to a Manufacturing Bonded Warehouse
§ 28.91 General.
§ 28.92 Application or notice, TTB Form 5100.11.
§ 28.93 Carrier to be designated.
§ 28.94 Containers.
§ 28.95 Change of packages for exportation.
§ 28.96 Approval of application.
§ 28.97 [Reserved]
§ 28.98 Inspection and regauge.
The proprietor shall inspect all containers to be withdrawn pursuant to TTB Form 5100.11 and shall regauge all packages, except those which are to be withdrawn on the filling or production gauge as authorized in 27 CFR part 19. If the withdrawal is to be made subject to regauge, the proprietor shall prepare a package gauge record as provided in 27 CFR part 19, enter the total proof gallons regauged on TTB Form 5100.11, and attach a copy of the package gauge record to each copy of TTB Form 5100.11. If a proprietor wishes to reduce the proof of spirits contained in packages to be withdrawn pursuant to TTB Form 5100.11, he shall make such proof reduction incident to regauge of the packages.
(Approved by the Office of Management and Budget under control number 1412–0190 and 1512–0250)(Sec. 201, Pub. L. 85–859, 72 Stat. 1358, as amended (26 U.S.C. 5204))
[T.D. ATF–198, 50 FR 8559, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
§ 28.100 [Reserved]
§ 28.101 Packages to be stamped.
Each package and authorized bulk conveyance of spirits (including tank cars and tank trucks but not pipelines) withdrawn without payment of tax under the provisions of this subpart shall be marked with the word “EXPORT” in accordance with the provisions of 27 CFR part 19 prior to its removal from the bonded premises.
(Approved by the Office of Management and Budget under control number 1512–0189)(Sec. 201, Pub. L. 85–859, 72 Stat. 1358, as amended (26 U.S.C. 5205))
[T.D. ATF–198, 50 FR 8560, Mar. 1, 1985; as amended by T.D. ATF–206, 50 FR 23956, June 7, 1985]]
§ 28.102 Bottles to have closures affixed.
Every bottle containing distilled spirits to be withdrawn under the provisions of this subpart shall have a closure or other device affixed in accordance with the provisions of part 19 of this chapter.
(Sec. 454, Pub. L. 98–369, 98 Stat. 494 (26 U.S.C. 5301))
[T.D. ATF–206, 50 FR 23956, June 7, 1985]
§ 28.103 Export marks.
(a) General. In addition to the marks and brands required to be placed on packages and cases of distilled spirits at the time they are filled under the provisions of part 19 of this chapter, the proprietor shall mark the word “Export” on the Government side of each case or Government head of each container before removal from the bonded premises for any exportation authorized under this subpart.
(b) Exception. When containers are being removed to a contiguous manufacturing bonded warehouse, the proprietor need not place the word “Export” on the containers if the appropriate TTB officer finds the omission will not jeopardize the revenue.
(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. 1362, as amended (26 U.S.C. 5214); sec. 3, Pub. L. 91–659, 84 Stat. 1965, as amended (26 U.S.C. 5066))
[T.D. ATF–82, 46 FR 21158, Apr. 9, 1981, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
§ 28.104 Certificates of origin.
The entry of distilled spirits at ports in certain foreign countries is permitted only upon the filing by the importer of an official certificate showing the origin and age of such spirits. An appropriate TTB officer may, on request of the applicant, furnish a certificate showing the origin and age of the spirits described on TTB Forms 5100.11 or 5110.30. Such officer may require supporting documentation to be provided by the applicant. Certificates of origin and age shall be furnished on Form 2177 (5110.58). Form 2177 (5110.58) may also be issued for distilled spirits removed to a foreign-trade zone, in which case the number and location of the foreign-trade zone shall be shown on the form in lieu of the name of the foreign country.
[T.D. ATF–198, 50 FR 8560, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
§ 28.105 Report of inspection and tax liability.
When the spirits are ready for shipment, the proprietor shall execute his report of inspection and tax liability on all copies of TTB Form 5100.11.
(72 Stat. 1362; 26 U.S.C. 5214)
[T.D. ATF–46, 42 FR 44773, Sept. 6, 1977, as amended by T.D. ATF–62, 44 FR 71723, Dec. 11, 1979; T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
§ 28.106 Consignment, shipment, and delivery.
The consignment, shipment, and delivery of distilled spirits withdrawn without payment of tax under this subpart shall be made under the provisions of subpart M.
(72 Stat. 1362; 26 U.S.C. 5214)
§ 28.107 Disposition of forms.
TTB Form 5100.11 and any accompanying package gauge record shall be distributed by the proprietor in accordance with the instruction on TTB Form 5100.11.
(Approved by the Office of Management and Budget under control number 1512–0250)(Sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended (26 U.S.C. 5214))
[T.D. ATF–198, 50 FR 8560, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
Losses
§ 28.110 Losses.
Where there has been a loss of distilled spirits while in transit from the bonded premises of a distilled spirits plant to a port of export, a customs bonded warehouse, a manufacturing bonded warehouse, a vessel or aircraft, or a foreign-trade zone, the provisions of subpart O of this part, with respect to losses of spirits after withdrawal without payment of tax and to claims for remission of the tax thereon, shall be applicable.
(72 Stat. 1323, as amended, 84 Stat. 1965; 26 U.S.C. 5008, 5066)
[T.D. 7112, 36 FR 8581, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975]
Return of Spirits to Bonded Premises
§ 28.115 General.
Spirits which have been lawfully withdrawn without payment of tax under the provisions of this subpart for exportation, or for deposit in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or for use on vessels and aircraft may, subject to the requirements of §28.116, be returned:
(a) To the bonded premises of a distilled spirits plant for redistillation; or
(b) To the bonded premises from which withdrawn, pending subsequent removal for lawful purposes. However, such spirits may only be returned before they are exported, deposited in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or laden as supplies upon or used on vessels or aircraft, as the case may be.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended, 1365 as amended (26 U.S.C. 5214, 5223); Sec. 3, Pub. L. 91–659, 84 Stat. 1365, as amended (26 U.S.C. 5066))
[T.D. ATF–198, 50 FR 8560, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
§ 28.116 Notice of return of spirits withdrawn without payment of tax.
If a proprietor of a distilled spirits plant desires to return spirits to his plant as provided in §28.115, he shall file a notice with the appropriate TTB officer. A copy of the notice shall be prepared for submission to the customs official, as required by §28.117. The notice shall be executed under the penalties of perjury and shall show:
(a) Name, address, and plant number of the distilled spirits plant to which the spirits are to be returned.
(b) Name, address, and plant number of the distilled spirits plant which packaged or bottled the spirits.
(c) Name, address, and plant number of the distilled spirits plant from which the spirits were withdrawn.
(d) Name and address of the principal on the bond under which the spirits were withdrawn.
(e) Serial number of the TTB Form 5100.11 and the date withdrawn.
(f) Present location of spirits to be returned.
(g) Kind of spirits to be returned.
(h) Number, kind, and serial numbers of the containers to be returned. In case of bottled spirits, the number and size of the bottles in each case.
(i) Total quantity in proof gallons of spirits to be returned.
(j) Reason for return of spirits.
(k) Disposition to be made of returned spirits, i.e., redistillation or return to bonded storage.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–62, 44 FR 71723, Dec. 11, 1979; T.D. TTB–8, 69 FR 3832, Jan. 27, 2004]
§ 28.117 Responsibility for return of spirits.
The principal on the bond under which the spirits were withdrawn without payment of tax shall be responsible for arranging the return of the spirits to the distilled spirits plant receiving them. The principal or his agent shall submit a copy of the notice required by §28.116 to the appropriate customs official. If the spirits are returned before the TTB Form 5100.11 has been filed with the customs official, the principal shall submit the form with the notice. The customs officer shall, if the spirits are eligible for return under §28.115, accept the notice as authority for the return of the spirits to the distilled spirits plant identified in the notice. The customs officer shall retain the notice and shall mark each copy of TTB Form 5100.11 “Canceled”, note the date thereon, return both copies to the principal, and, if the spirits are in customs custody, release them for return. The principal shall retain one copy of the canceled TTB Form 5100.11 and file one copy with the appropriate TTB officer identified on the form.
(Sec. 201, Pub. L. 85–859, 72 Stat 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223))
[T.D. ATF–62, 44 FR 71723, Dec. 11, 1979, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.118 Receipt of spirits.
The receipt, gauge, and disposition of the distilled spirits at the distilled spirits plant shall be in accordance with the applicable provisions of subpart U of part 19 of this chapter.
(Sec. 201, Pub. L. 85–859, 72 Stat 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223))
[T.D. ATF–62, 44 FR 71723, Dec. 11, 1979]
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