§ 19.455. Return of spirits withdrawn for export with benefit of drawback.
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/us/cfr/t27/s§ 19.455·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Subject to the provisions of §§ 28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to:
(1)The bonded premises of the distilled spirits plant, pursuant to § 19.452; or
(2)To a wholesale liquor dealer or taxpaid storeroom.
(b)Claims for export drawback filed by proprietors on form TTB F 5110.30 which include the returned spirits shall be reduced by the amount of tax paid or determined on the returned spirits. (26 U.S.C. 5215)
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§ 19.455
Return of spirits withdrawn for export with benefit of drawback.
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