27 C.F.R. § 28.160 General.
Title 27 - Alcohol, Tobacco Products and Firearms
Specially denatured spirits, which have been lawfully withdrawn free of tax under the provisions of this part for exportation, or for deposit in a foreign-trade zone, may, subject to the requirements of §28.161, be returned: (a) To the bonded premises of a distilled spirits plant for redistillation; or (b) To the bonded premises of any distilled spirits plant pending subsequent lawful withdrawal free of tax. However, such specially denatured spirits may only be returned before they are exported, or deposited in a foreign-trade zone. If the specially denatured spirits are to be returned to bonded premises for storage without redistillation, the proprietor shall also execute a consent of surety Form 1533 to extend the terms of his operations or unit bond to cover the return and storage of such specially denatured spirits. (Sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223)) [T.D. ATF–198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart H—Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone
Return of Specially Denatured Spirits to Bonded Premises
§ 28.160 General.
