StacksVerified U.S. regulatory reference

27 CFR §28.219

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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is filed by an exporter as provided in § 28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 28.211, but which wine has not been laden for export, laden for use, or deposited in a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:
  1. (a)To a taxpaid storeroom at a bonded wine cellar; or
  2. (b)To a wholesale liquor dealer.