StacksVerified U.S. regulatory reference

27 CFR §28.198

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
If an exporter desires to return spirits to a distilled spirits plant, wholesale liquor dealer or taxpaid storeroom, as provided in § 28.197, he shall file a notice, executed under the penalties of perjury, with the appropriate TTB officer. The notice shall be prepared in triplicate for submission to the customs official as required in § 28.199. The notice shall show the:
  1. (a)Name, address, and plant number of the distilled spirits plant which packaged or bottled the spirits;
  2. (b)Date and serial number of the TTB Form 5110.30 on which the spirits were withdrawn;
  3. (c)Present location of the spirits to be returned;
  4. (d)Number, size and identification of the containers;
  5. (e)Proof of spirits;
  6. (f)Reason for the return; and
  7. (g)Planned disposition of the returned spirits.