27 C.F.R. § 28.219

Current through May 31, 2024

Section 28.219 - Return of wine withdrawn for export with benefit of drawback

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is filed by an exporter as provided in § 28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 28.211, but which wine has not been laden for export, laden for use, or deposited in a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:

(a) To a taxpaid storeroom at a bonded wine celler; or

(b) To a wholesale liquor dealer.

The export marks on wines returned under this section shall be removed from the containers.

27 C.F.R. § 28.219

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 by T.D. ATF-344, 58 FR 40355, 7/28/1993; T.D. TTB-8, 69 FR 3833, 1/27/2004