27 C.F.R. § 28.197 Return of spirits withdrawn for export with benefit of drawback.
Title 27 - Alcohol, Tobacco Products and Firearms
When notice is filed by an exporter as provided in §28.198, spirits on which the tax has been paid or determined, and which were withdrawn especially for export with benefit of drawback as provided in §28.171, but which spirits have not been laden for export, laden for use, or deposited in a customs bonded warehouse or foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 19: (a) To the bonded premises of the distilled spirits plant for purposes authorized under 26 U.S.C.; or (b) To a wholesale liquor dealer; or (c) To a taxpaid storeroom. The export marks on spirits returned under this section shall be removed by obliteration, relabeling or recasing. (Sec. 201, Pub. L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062)) [T.D. ATF–198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF–206, 50 FR 23956, June 7, 1985; T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 28—EXPORTATION OF ALCOHOL
Subpart I—Exportation of Distilled Spirits With Benefit of Drawback
Filing of Notice and Removal
§ 28.197 Return of spirits withdrawn for export with benefit of drawback.
