27 C.F.R. § 28.65
Whenever, under the provisions of this part, the claimant desires drawback of tax on distilled spirits or wines to be exported, laden for use on vessels or aircraft, or transferred to and deposited in a foreign-trade zone, or, in the case of distilled spirits, transferred to a customs bonded warehouse, as authorized in §§ 28.171 and 28.211 , prior to the receipt of the certified copy of TTB Form 5110.30, or 1582-A (5120.24), as the case may be, as prescribed by this part, he shall file bond on Form 2738 (5110.68) as provided in § 28.51 . The penal sum of the bond shall be sufficient to cover the amount of drawback which will at any time constitute a charge against the bond:
Provided, That the maximum penal sum shall not exceed $200,000, but in no case shall the penal sum be less than $1,000: Provided further, That where the claimant desires to remove distilled spirits to a customs bonded warehouse as provided in § 28.171(d) and the terms of his bond on Form 2738 (5110.68), then in force, do not cover such removals, he shall either file a consent of surety on Form 1533 to extend the terms of such bond to cover such removals or file a new bond on Form 2738 (5110.68).
27 C.F.R. § 28.65
46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336, as amended, 84 Stat. 1965; 19 U.S.C. 1309 , 81c , 26 U.S.C. 5062, 5066