StacksVerified U.S. regulatory reference

27 CFR §28.115

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Spirits which have been lawfully withdrawn without payment of tax under the provisions of this subpart for exportation, or for deposit in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or for use on vessels and aircraft may, subject to the requirements of § 28.116, be returned:
  1. (a)To the bonded premises of a distilled spirits plant for redistillation; or
  2. (b)To the bonded premises from which withdrawn, pending subsequent removal for lawful purposes. However, such spirits may only be returned before they are exported, deposited in a foreign-trade zone, a manufacturing bonded warehouse, or a customs bonded warehouse, or laden as supplies upon or used on vessels or aircraft, as the case may be.