27 C.F.R. § 28.198

Current through May 31, 2024

Section 28.198 - Notice of return

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:

(a) Name, address, and plant number of the distilled spirits plant which packaged or bottled the spirits;

(b) Date and serial number of the TTB Form 5110.30 on which the spirits were withdrawn;

(c) Present location of the spirits to be returned;

(d) Number, size and identification of the containers;

(e) Proof of spirits;

(f) Reason for the return; and

(g) Planned disposition of the returned spirits.

27 C.F.R. § 28.198

Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended ( 26 U.S.C. 5062 )

T.D. ATF-198, 50 FR 8562, 3/1/1985, as amended at T.D. TTB-8, 69 FR 3833, 1/27/2004

Approved by the Office of Management and Budget under control number 1512-0206