1513-0016 Laws and Regulations

1513-0016

26 U.S.C.

Sec. 5062. Refund and drawback in case of exportation

(a) Refund

Under such regulations as the Secretary may prescribe, the amount of

any internal revenue tax erroneously or illegally collected in respect

to exported articles may be refunded to the exporter of the article,

instead of to the manufacturer, if the manufacturer waives any claim for

the amount so to be refunded.

(b) Drawback

On the exportation of distilled spirits or wines manufactured,

produced, bottled, or packaged in casks or other bulk containers in the

United States on which an internal revenue tax has been paid or

determined, and which are contained in any cask or other bulk container,

or in bottles packed in cases or other containers, there shall be

allowed, under regulations prescribed by the Secretary, a drawback equal

in amount to the tax found to have been paid or determined on such

distilled spirits or wines. In the case of distilled spirits, the

preceding sentence shall not apply unless the claim for drawback is

filed by the bottler or packager of the spirits and unless such spirits

have been marked, especially for export, under regulations prescribed by

the Secretary. The Secretary is authorized to prescribe regulations

governing the determination and payment or crediting of drawback of

internal revenue tax on spirits and wines eligible for drawback under

this subsection, including the requirements of such notices, bonds,

bills of lading, and other evidence indicating payment or determination

of tax and exportation as shall be deemed necessary.

(c) Exportation of imported liquors

(1) Allowance of tax

Upon the exportation of imported distilled spirits, wines, and

beer upon which the duties and internal revenue taxes have been paid

or determined incident to their importation into the United States,

and which have been found after entry to be unmerchantable or not to

conform to sample or specifications, and which have been returned to

customs custody, the Secretary shall, under such regulations as he

shall prescribe, refund, remit, abate, or credit, without interest,

to the importer thereof, the full amount of the internal revenue

taxes paid or determined with respect to such distilled spirits,

wines, or beer.

(2) Destruction in lieu of exportation

At the option of the importer, such imported distilled spirits,

wines, and beer, after return to customs custody, may be destroyed

under customs supervision and the importer thereof granted relief in

the same manner and to the same extent as provided in this

subsection upon exportation.

(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1336; amended Pub. L. 88-539, Sec. 1, Aug. 31, 1964, 78 Stat. 746; Pub. L. 89-44, title VIII, Sec. 805(f)(6), June 21, 1965, 79 Stat. 161; Pub. L. 90-630, Sec. 2(a), Oct. 22, 1968, 82 Stat. 1328; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-176, Sec. 1, Nov. 14, 1977, 91 Stat. 1363; Pub. L. 98-369, div. A, title IV, Sec. 454(c)(1), July 18, 1984, 98 Stat. 820.)

27 CFR

§ 28.211   General.

Wines manufactured, produced, bottled in bottles packed in containers, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which are filled on premises qualified under this chapter to package or bottle wines, may, subject to this part, be:

(a) Exported;

(b) Laden for use on the vessels or aircraft described in §28.21; or

(c) Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation.

On receipt by the appropriate TTB officer of required evidence of exportation, lading for use, or transfer, there shall be allowed a drawback equal in amount to the tax found to have been paid or determined on the wines.

(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); Sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); Sec. 201, Pub. L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062))

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–51, 43 FR 24245, June 2, 1978; T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]

§ 28.212   Persons authorized.

Persons who have qualified under this chapter as proprietors of distilled spirits plants, bonded wine cellars, or taxpaid wine bottling houses, and persons who are wholesale liquor dealers as defined in section 5112, I.R.C., and have paid the required tax as a wholesale liquor dealer, are authorized to remove wines under the provisions of this subpart.

(72 Stat. 1336; 26 U.S.C. 5062)

§ 28.214   Notice and claim, Form 1582–A (5120.24).

Claim for allowance of drawback of internal revenue taxes on wines removed under the provisions of §28.211 and §28.212, shall be prepared by the exporter on Form 1582–A (5120.24), in quadruplicate: Provided, That where the withdrawal is for use on aircraft, an extra copy, marked “Consignee's Copy”, shall be prepared. Each Form 1582–A (5120.24) shall be given, by the exporter, a serial number beginning with “1” for the first day of January of each year and running consecutively thereafter to December 31, inclusive.

(46 Stat. 690, as amended, 72 Stat. 1336; 19 U.S.C. 1309, 26 U.S.C. 5062)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]

§ 28.218   Disposition of Forms 1582–A (5120.24).

On removal of the wines from the premises, the exporter shall forward one copy of Form 1582–A (5120.24) to the appropriate TTB officer, retain one copy for his files, and deliver the original and remaining copy to the officer to whom the shipment is consigned, or in whose care it is shipped, as required by subpart M of this part. Where the shipment is for delivery for use on aircraft, the copy marked “Consignee's Copy”, provided for in §28.214, shall be forwarded to the airline company at the airport.

(46 Stat. 690, as amended, 48 Stat. 999, as amended, 72 Stat. 1336; 19 U.S.C. 1309, 81c, 26 U.S.C. 5062)

[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]