27 C.F.R. Subpart H—Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone
Title 27 - Alcohol, Tobacco Products and Firearms
Specially denatured spirits may, under this part, be withdrawn from the bonded premises of a distilled spirits plant, free of tax, for: (a) Exportation; or (b) Transfer to and deposit in a foreign-trade zone for exportation or for storage pending exportation. All such withdrawals shall be made under a consent of surety on the proprietor's operations or unit bond, as prescribed in §28.58(c). (48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214) [25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–62, 44 FR 71724, Dec. 11, 1979; T.D. TTB–8, 69 FR 3833, Jan. 27, 2004] Notice of withdrawal of specially denatured spirits, as authorized in §28.151 shall be made on TTB Form 5100.11 by the proprietor of the distilled spirits plant from which the denatured spirits are to be withdrawn. [T.D. ATF–198, 50 FR 8560, Mar. 1, 1985, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004] The provisions of §§28.93, 28.94, 28.98, 28.105, and 28.117 in respect of method of conveyance, authorized containers, gauging, inspection, approval and shipment, report of removal, and disposition of forms shall be applicable to specially denatured spirits to be withdrawn under the provisions of this subpart. (48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214) [T.D. ATF–46, 42 FR 44774, Sept. 6, 1977, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004] In addition to the marks and brands required to be placed on packages and cases 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. (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5214)) [T.D. ATF–82, 46 FR 21159, Apr. 9, 1981] The consignment, shipment, and delivery of specially denatured spirits withdrawn free of tax under this subpart shall be made under the provisions of subpart M of this part. (48 Stat. 999, as amended, 72 Stat. 1362; 19 U.S.C. 81c, 26 U.S.C. 5214) Where there has been a loss of specially denatured spirits while in transit from the bonded premises of a distilled spirits plant to a port of export or a foreign-trade zone, the exporter shall file claim for allowance of the loss in accordance with the provisions of subpart O of this part. 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] If a proprietor of a distilled spirits plant desires to return specially denatured spirits to his plant as provided in §28.160, 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 §28.162. 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 specially denatured spirits are to be returned. (b) Name, address, and plant number of the distilled spirits plant from which the specially denatured spirits were withdrawn. (c) Serial number of the TTB Form 5100.11 and the date withdrawn. (d) Present location of specially denatured spirits to be returned. (e) Description of the specially denatured spirits—kind, serial numbers of containers, and quantity in wine gallons. (f) Reason for return of the specially denatured spirits. (g) Disposition to be made of specially denatured spirits, i.e. redistillation or return to processing on the bonded premises. (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 71724, Dec. 11, 1979; T.D. ATF–198, 50 FR 8561, Mar. 1, 1985; T.D. TTB–8, 69 FR 3833, Jan. 27, 2004] The principal on the bond under which the specially denatured spirits were withdrawn free 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 §28.161 to the appropriate customs official. If the specially denatured 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 specially denatured spirits are eligible for return under §28.160, accept the notice as authority for the return of the specially denatured 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 71724, Dec. 11, 1979, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004] The receipt, gauge, and disposition of the specially denatured 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 71724, Dec. 11, 1979]
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
§ 28.151 General.
§ 28.152 Notice, TTB Form 5100.11.
§ 28.153 Withdrawal procedure.
§ 28.154 Export marks.
§ 28.155 Consignment, shipment, and delivery.
§ 28.156 Losses.
Return of Specially Denatured Spirits to Bonded Premises
§ 28.160 General.
§ 28.161 Notice of return of specially denatured spirits.
§ 28.162 Responsibility for return of specially denatured spirits.
§ 28.163 Receipt of specially denatured spirits.
