StacksVerified U.S. regulatory reference

27 CFR §19.455

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Subject to the provisions of §§ 28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to: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. (1)The bonded premises of the distilled spirits plant, pursuant to § 19.452; or
    2. (2)To a wholesale liquor dealer or taxpaid storeroom.
  2. (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.