§ 5062. Refund and drawback in case of exportation
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(a)Refund Under such regulations as the Secretary may prescribe, the amount of any internal revenue tax erroneously or illegally collected in respect to exported articles may be refunded to the exporter of the article, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded.
(b)Drawback On the exportation of distilled spirits or wines manufactured, produced, bottled, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which are contained in any cask or other bulk container, or in bottles packed in cases or other containers, there shall be allowed, under regulations prescribed by the Secretary, a drawback equal in amount to the tax found to have been paid or determined on such distilled spirits or wines. In the case of distilled spirits, the preceding sentence shall not apply unless the claim for drawback is filed by the bottler or packager of the spirits and unless such spirits have been marked, especially for export, under regulations prescribed by the Secretary. The Secretary is authorized to prescribe regulations governing the determination and payment or crediting of drawback of internal revenue tax on spirits and wines eligible for drawback under this subsection, including the requirements of such notices, bonds, bills of lading, and other evidence indicating payment or determination of tax and exportation as shall be deemed necessary.
(c)Exportation of imported liquors
(1)Allowance of tax Upon the exportation of imported distilled spirits, wines, and beer upon which the duties and internal revenue taxes have been paid or determined incident to their importation into the United States, and which have been found after entry to be unmerchantable or not to conform to sample or specifications, and which have been returned to customs custody, the Secretary shall, under such regulations as he shall prescribe, refund, remit, abate, or credit, without interest, to the importer thereof, the full amount of the internal revenue taxes paid or determined with respect to such distilled spirits, wines, or beer.
(2)Destruction in lieu of exportation At the option of the importer, such imported distilled spirits, wines, and beer, after return to customs custody, may be destroyed under customs supervision and the importer thereof granted relief in the same manner and to the same extent as provided in this subsection upon exportation.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1336; amended Pub. L. 88–539, § 1, Aug. 31, 1964, 78 Stat. 746; Pub. L. 89–44, title VIII, § 805(f)(6), June 21, 1965, 79 Stat. 161; Pub. L. 90–630, § 2(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–176, § 1, Nov. 14, 1977, 91 Stat. 1363; Pub. L. 98–369, div. A, title IV, § 454(c)(1), July 18, 1984, 98 Stat. 820.)
Connections72 cite this · traces to 3
Cited by 72 sections · top 60
U.S. Code
CFR
- § 28.280Distilled spirits and wines.
- § 28.71Termination of bonds, Forms 5100.30 and 5110.67.
- § 28.197Return of spirits withdrawn for export with benefit of drawback.
- § 28.281Certificate of use for distilled spirits and wines.
- § 28.334Credit allowance.
- § 28.190Notice, TTB Form 5110.30.
- § 28.215Certificate of tax determination, Form 5120.20.
- § 28.211General.
- § 28.72Application of surety for relief from bond.
- § 28.193Export marks.
- § 28.196Consignment, shipment, and delivery.
- § 28.219Return of wine withdrawn for export with benefit of drawback.
- § 28.171General.
- § 28.192Packages of distilled spirits to be gauged.
- § 28.198Notice of return.
- § 190.167Liquidation.
- § 28.216Export marks.
- § 28.67Superseding bonds and new bonds for previously exempt persons.
- § 28.214Notice and claim, Form 5120.24.
- § 28.195bClaims on spirits tax determined on and after January 1, 1980.
- § 28.212Persons authorized.
- § 28.290Receipt in foreign trade zone.
- § 190.161Refund of taxes.
- § 28.218Disposition of Forms 1582-A (5120.24).
- § 191.161Refund of taxes.
- § 28.199Responsibility for return of spirits withdrawn for export with benefit of drawback.
- § 191.167Liquidation.
- § 19.365Spirits not originally intended for export.
- § 28.220aResponsibility for return of wine withdrawn for export with benefit of drawback.
- § 28.56Disapproval of bonds or consents of surety.
- § 28.220Notice of return.
- § 28.217Consignment, shipment, and delivery.
- § 28.73Relief of surety from bond.
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28 references not yet in our index
- Pub. L. 85–859, title II, § 201
- 72 Stat. 1336
- Pub. L. 88–539, § 1
- 78 Stat. 746
- Pub. L. 89–44, title VIII, § 805(f)(6)
- 79 Stat. 161
- Pub. L. 90–630, § 2(a)
- 82 Stat. 1328
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 95–176, § 1
- 91 Stat. 1363
- Pub. L. 98–369, div. A, title IV, § 454(c)(1)
- 98 Stat. 820
- act Aug. 16, 1954, ch. 736
- 68A Stat. 614
- Pub. L. 85–859
- Pub. L. 98–369
- Pub. L. 95–176
- Pub. L. 94–455
- Pub. L. 90–630
- Pub. L. 89–44
- Pub. L. 88–539
- section 456(b) of Pub. L. 98–369
- section 7 of Pub. L. 95–176
- section 4 of Pub. L. 90–630
- section 805(g)(1) of Pub. L. 89–44
- Pub. L. 88–539, § 2
Citation graph
cites case law
§ 5062
Refund and drawback in case of exportation
Fed. Reg.×35
C.F.R.×33
Stat.×3
U.S.C.×1
Pub. L.Pub. L. 85–859, title II, § 201
Stat.72 Stat. 1336
Pub. L.Pub. L. 88–539, § 1
Stat.78 Stat. 746
Pub. L.Pub. L. 89–44, title VIII, § 805(f)(6)
Cites 31 · showing 8Cited by 72 across 4 sources