§ 28.219. Return of wine withdrawn for export with benefit of drawback.
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/us/cfr/t27/s§ 28.219·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When notice is filed by an exporter as provided in § 28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 28.211, but which wine has not been laden for export, laden for use, or deposited in a foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 24:
(a)To a taxpaid storeroom at a bonded wine cellar; or
(b)To a wholesale liquor dealer. The export marks on wines returned under this section shall be removed from the containers. (Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062)) \[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. ATF-344, 58 FR 40355, July 28, 1993; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-196, 89 FR 87945, Nov. 6, 2024\]
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- 27 CFR 24
- Pub. L. 85-859
- 72 Stat. 1336
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§ 28.219
Return of wine withdrawn for export with benefit of drawback.
Cite27 CFR 24
Pub. L.Pub. L. 85-859
Stat.72 Stat. 1336
Cites 4Cited by 0 across 0 sources