-
1513-0100
19 U.S.C.
Sec. 1309. Supplies for certain vessels and aircraft
(a) Exemption from customs duties and internal-revenue tax
Articles of foreign or domestic origin may be withdrawn, under such
regulations as the Secretary of the Treasury may prescribe, from any
customs bonded warehouse, from continuous customs custody elsewhere than
in a bonded warehouse, or from a foreign-trade zone free of duty and
internal-revenue tax, or from any internal-revenue bonded warehouse,
from any brewery, or from any winery premises or bonded premises for the
storage of wine, free of internal-revenue tax--
(1) for supplies (not including equipment) of (A) vessels or
aircraft operated by the United States, (B) vessels of the United
States employed in the fisheries or in the whaling business, or
actually engaged in foreign trade or trade between the Atlantic and
Pacific ports of the United States or between the United States and
any of its possessions, or between Hawaii and any other part of the
United States, or between Alaska and any other part of the United
States, or (C) aircraft registered in the United States and actually
engaged in foreign trade or trade between the United States and any
of its possessions, or between Hawaii and any other part of the
United States or between Alaska and any other part of the United
States; or
(2) for supplies (including equipment) or repair of (A) vessels
of war of any foreign nation, or (B) foreign vessels employed in the
fisheries or in the whaling business, or actually engaged in foreign
trade or trade between the United States and any of its possessions,
or between Hawaii and any other part of the United States or between
Alaska and any other part of the United States, where such trade by
foreign vessels is permitted; or
(3) for supplies (including equipment), ground equipment,
maintenance, or repair of aircraft registered in any foreign country
and actually engaged in foreign trade or trade between the United
States and any of its possessions, or between Hawaii and any other
part of the United States or between Alaska and any other part of
the United States, where trade by foreign aircraft is permitted.
With respect to articles for ground equipment, the exemption
hereunder shall apply only to duties and to taxes imposed upon or by
reason of importation.
The provisions for free withdrawals made by this subsection shall
not apply to petroleum products for vessels or aircraft in voyages or
flights exclusively between Hawaii or Alaska and any airport or Pacific
coast seaport of the United States.
(b) Drawback
Articles withdrawn from bonded warehouses, bonded manufacturing
warehouses, continuous customs custody elsewhere than in a bonded
warehouse, or from a foreign-trade zone, imported articles, and articles
of domestic manufacture or production, laden as supplies upon any such
vessel or aircraft of the United States or laden as supplies (including
equipment) upon, or used in the maintenance or repair of, any such
foreign vessel or aircraft, shall be considered to be exported within
the meaning of the drawback provisions of this chapter.
(c) Articles removed in, or returned to, the United States
Any article exempted from duty or tax, or in respect of which
drawback has been allowed, under this section or section 1317 of this
title and thereafter removed in the United States from any vessel or
aircraft, or otherwise returned to the United States, shall be treated
as an importation from a foreign country.
(d) Reciprocal privileges
The privileges granted by this section and section 1317 of this
title in respect of aircraft registered in a foreign country shall be
allowed only if the Secretary of the Treasury shall have been advised by
the Secretary of Commerce that he has found that such foreign country
allows, or will allow, substantially reciprocal privileges in respect of
aircraft registered in the United States. If the Secretary of Commerce
shall advise the Secretary of the Treasury that he has found that a
foreign country has discontinued, or will discontinue, the allowance of
such privileges, the privileges granted by this section and such section
1317 shall not apply thereafter in respect of aircraft registered in
that foreign country.
(June 17, 1930, ch. 497, title III, Sec. 309, 46 Stat. 690; June 25,
1938, ch. 679, Sec. 5(a), 52 Stat. 1080; July 22, 1941, ch. 314, Sec. 3,
55 Stat. 602; Aug. 8, 1953, ch. 397, Sec. 11(a), 67 Stat. 514; Pub. L.
86-606, Sec. 5(a), July 7, 1960, 74 Stat. 361; Pub. L. 101-382, title
III, Sec. 484A(b), Aug. 20, 1990, 104 Stat. 708.)
26 U.S.C.
Sec. 5055. Drawback of tax
On the exportation of beer, brewed or produced in the United States,
the brewer thereof shall be allowed a drawback equal in amount to the
tax paid on such beer if there is such proof of exportation as the
Secretary may by regulations require. For the purpose of this section,
exportation shall include delivery for use as supplies on the vessels
and aircraft described in section 309 of the Tariff Act of 1930, as
amended (19 U.S.C. 1309).
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1335;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834; Pub. L. 105-34, title XIV, Sec. 1420(a), Aug. 5, 1997, 111
Stat. 1049.)
Sec. 5056. Refund and credit of tax, or relief from liability
(a) Beer returned or voluntarily destroyed
Any tax paid by any brewer on beer removed for consumption or sale
may be refunded or credited to the brewer, without interest, or if the
tax has not been paid, the brewer may be relieved of liability therefor,
under such regulations as the Secretary may prescribe, if such beer is
returned to any brewery of the brewer or is destroyed under the
supervision required by such regulations. In determining the amount of
tax due on beer removed on any day, the quantity of beer returned to the
same brewery from which removed shall be allowed, under such regulations
as the Secretary may prescribe, as an offset against or deduction from
the total quantity of beer removed from that brewery on the day of such
return.
(b) Beer lost by fire, theft, casualty, or act of God
Subject to regulations prescribed by the Secretary, the tax paid by
any brewer on beer removed for consumption or sale may be refunded or
credited to the brewer, without interest, or if the tax has not been
paid, the brewer may be relieved of liability therefor, if such beer is
lost, whether by theft or otherwise, or is destroyed or otherwise
rendered unmerchantable by fire, casualty, or act of God before the
transfer of title thereto to any other person. In any case in which beer
is lost or destroyed, whether by theft or otherwise, the Secretary may
require the brewer to file a claim for relief from the tax and submit
proof as to the cause of such loss. In every case where it appears that
the loss was by theft, the first sentence shall not apply unless the
brewer establishes to the satisfaction of the Secretary that such theft
occurred before removal from the brewery and occurred without
connivance, collusion, fraud, or negligence on the part of the brewer,
consignor, consignee, bailee, or carrier, or the employees or agents of
any of them.
(c) Beer received at a distilled spirits plant
Any tax paid by any brewer on beer removed for consumption or sale
may be refunded or credited to the brewer, without interest, or if the
tax has not been paid, the brewer may be relieved of liability therefor,
under regulations as the Secretary may prescribe, if such beer is
received on the bonded premises of a distilled spirits plant pursuant to
the provisions of section 5222(b)(2), for use in the production of
distilled spirits.
(d) Limitations
No claim under this section shall be allowed (1) unless filed within
6 months after the date of the return, loss, destruction, rendering
unmerchantable, or receipt on the bonded premises of a distilled spirits
plant or (2) if the claimant was indemnified by insurance or otherwise
in respect of the tax.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1335;
amended Pub. L. 91-673, Sec. 1(a), Jan. 12, 1971, 84 Stat. 2056; Pub. L.
94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834;
Pub. L. 105-34, title XIV, Sec. 1414(c), Aug. 5, 1997, 111 Stat. 1047;
Pub. L. 105-206, title VI, Sec. 6014(a)(3), July 22, 1998, 112 Stat.
820.)
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 sub section, 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.)
Sec. 5214. Withdrawal of distilled spirits from bonded premises
free of tax or without payment of tax
(a) Purposes
Distilled spirits on which the internal revenue tax has not been
paid or determined may, subject to such regulations as the Secretary
shall prescribe, be withdrawn from the bonded premises of any distilled spirits plant in approved containers--
(1) free of tax after denaturation of such spirits in the manner
prescribed by law for--
(A) exportation;
(B) use in the manufacture of ether, chloroform, or other
definite chemical substance where such distilled spirits are
changed into some other chemical substance and do not appear in
the finished product; or
(C) any other use in the arts and industries (except for
uses prohibited by section 5273(b) or (d)) and for fuel, light,
and power; or
(2) free of tax by, and for the use of, the United States or any
governmental agency thereof, any State, any political subdivision of
a State, or the District of Columbia, for nonbeverage purposes; or
(3) free of tax for nonbeverage purposes and not for resale or
use in the manufacture of any product for sale--
(A) for the use of any educational organization described in
section 170(b)(1)(A)(ii) which is exempt from income tax under
section 501(a), or for the use of any scientific university or
college of learning;
(B) for any laboratory for use exclusively in scientific
research;
(C) for use at any hospital, blood bank, or sanitarium),
(including use in making any analysis or test at such hospital,
blood bank, or sanitarium), or at any pathological laboratory
exclusively engaged in making analyses, or tests, for hospitals
or sanitariums; or
(D) for the use of any clinic operated for charity and not
for profit (including use in the compounding of bona fide
medicines for treatment outside of such clinics of patients
thereof); or
(4) without payment of tax for exportation, after making such
application and entries, filing such bonds as are required by
section 5175, and complying with such other requirements as may by
regulations be prescribed; or
(5) without payment of tax for use in wine production, as
authorized by section 5373; or
(6) without payment of tax for transfer to manufacturing bonded
warehouses for manufacturing in such warehouses for export, as
authorized by law; or
(7) without payment of tax for use of certain vessels and
aircraft, as authorized by law; or
(8) without payment of tax for transfer to foreign-trade zones,
as authorized by law; or
(9) without payment of tax, for transfer (for the purpose of
storage pending exportation) to any customs bonded warehouse from
which distilled spirits may be exported, and distilled spirits
transferred to a customs bonded warehouse under this paragraph shall
be entered, stored, and accounted for under such regulations and
bonds as the Secretary may prescribe; or
(10) without payment of tax by a proprietor of bonded premises
for use in research, development, or testing (other than consumer
testing or other market analysis) of processes, systems, materials,
or equipment, relating to distilled spirits or distilled spirits
operations, under such limitations and conditions as to quantities,
use, and accountability as the Secretary may by regulations require
for the protection of the revenue; or
(11) free of tax when contained in an article (within the
meaning of section 5002(a)(14)); or
(12) free of tax in the case of distilled spirits produced under
section 5181; or
(13) without payment of tax for use on bonded wine cellar
premises in the production of wine or wine products which will be
rendered unfit for beverage use and removed pursuant to section
5362(d).
(b) Cross references
(1) For provisions relating to denaturation, see sections
5241 and 5242.
(2) For provisions requiring permit for users of distilled
spirits withdrawn free of tax and for users of specially
denatured distilled spirits, see section 5271.
(3) For provisions relating to withdrawal of distilled
spirits without payment of tax for use of certain vessels and
aircraft, as authorized by law, see 19 U.S.C. 1309.
(4) For provisions relating to withdrawal of distilled
spirits without payment of tax for manufacture in manufacturing
bonded warehouse, see 19 U.S.C. 1311.
(5) For provisions relating to foreign-trade zones, see 19
U.S.C. 81c.
(6) For provisions authorizing regulations for withdrawal of
distilled spirits free of tax for use of the United States, see
section 7510.
(7) For provisions authorizing removal of distillates to
bonded wine cellars for use in the production of distilling
material, see section 5373(c).
(8) For provisions relating to distilled spirits for use of
foreign embassies, legations, etc., see section 5066.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1362;
amended Pub. L. 91-172, title I, Sec. 101(j)(29), Dec. 30, 1969, 83
Stat. 529; Pub. L. 94-455, title XIX, Secs. 1905(c)(2),
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1823, 1834; Pub. L. 95-176,
Secs. 3(a), (d), 4(a), Nov. 14, 1977, 91 Stat. 1365; Pub. L. 96-39,
title VIII, Sec. 807(a)(28), July 26, 1979, 93 Stat. 285; Pub. L. 96-
223, title II, Sec. 232(e)(2)(B), Apr. 2, 1980, 94 Stat. 280; Pub. L.
98-369, div. A, title IV, Sec. 455(a), July 18, 1984, 98 Stat. 823.)
Sec. 5223. Redistillation of spirits, articles, and residues
(a) Spirits on bonded premises
The proprietor of a distilled spirits plant authorized to produce
distilled spirits may, under such regulations as the Secretary shall
prescribe, redistill any distilled spirits which have not been withdrawn
from bonded premises.
(b) Distilled spirits returned for redistillation
Distilled spirits which have been lawfully removed from bonded
premises free of tax or without payment of tax may, under such
regulations as the Secretary may prescribe, be returned for
redistillation to the bonded premises of a distilled spirits plant
authorized to produce distilled spirits.
(c) Redistillation of articles and residues
Articles, containing denatured distilled spirits, which were
manufactured under the provisions of subchapter D or on the bonded
premises of a distilled spirits plant, and the spirits residues of
manufacturing processes related thereto, may be received, and the
distilled spirits therein recovered by redistillation, on the bonded
premises of a distilled spirits plant authorized to produce distilled
spirits, under such regulations as the Secretary may prescribe.
(d) Denatured distilled spirits, articles, and residues
Distilled spirits recovered by the redistillation of denatured
distilled spirits, or by the redistillation of the articles or residues
described in subsection (c), may not be withdrawn from bonded premises
except for industrial use or after denaturation thereof in the manner
prescribed by law.
(e) Products of redistillation
All distilled spirits redistilled on bonded premises subsequent to
production gauge shall be treated the same as if such spirits had been
originally produced by the redistiller and all provisions of this
chapter applicable to the original production of distilled spirits shall
be applicable thereto. Any prior obligation as to taxes, liens, and
bonds with respect to such distilled spirits shall be extinguished on
redistillation. Nothing in this subsection shall be construed as
affecting any provision of law relating to the labeling of distilled
spirits or as limiting the authority of the Secretary to regulate the
marking, branding, or identification of distilled spirits redistilled
under this section.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1365;
amended Pub. L. 89-44, title VIII, Sec. 805(d), (f)(8), (10), June 21,
1965, 79 Stat. 161, 162; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(31),
July 26, 1979, 93 Stat. 286.)
Sec. 5301. General
(a) Requirements
Whenever in his judgment such action is necessary to protect the
revenue, the Secretary is authorized, by the regulations prescribed by
him and permits issued thereunder if required by him--
(1) to regulate the kind, size, branding, marking, sale, resale,
possession, use, and reuse of containers (of a capacity of not more
than 5 wine gallons) designed or intended for use for the sale of
distilled spirits (within the meaning of such term as it is used in
section 5002(a)(8) for other than industrial use; and
(2) to require, of persons manufacturing, dealing in, or using
any such containers, the submission to such inspection, the keeping
of such records, and the filing of such reports as may be deemed by
him reasonably necessary in connection therewith.
Any requirements imposed under this section shall be in addition to any
other requirements imposed by, or pursuant to, law and shall apply as
well to persons not liable for tax under the internal revenue laws as to
persons so liable.
(b) Disposition
Every person disposing of containers of the character used for the
packaging of distilled spirits shall, when required by the Secretary for protection of the revenue, render a correct return, in such form and manner as the Secretary may by regulations prescribe, showing the name and address of the person to whom each disposition was made, with such details as to
the quantities so disposed of or other information which the Secretary
may require as to each such disposition. Every person required to render
a return under this section shall keep such records as will enable such
person to render a correct return. Such records shall be preserved for
such period as the Secretary shall by regulations prescribe, and shall
be kept available for inspection by any internal revenue officer during
business hours.
(c) Refilling of liquor bottles
No person who sells, or offers for sale, distilled spirits, or agent
or employee of such person, shall--
(1) place in any liquor bottle any distilled spirits whatsoever
other than those contained in such bottle at the time of tax
determination under the provisions of this chapter; or
(2) possess any liquor bottle in which any distilled spirits
have been placed in violation of the provisions of paragraph (1); or
(3) by the addition of any substance whatsoever to any liquor
bottle, in any manner alter or increase any portion of the original
contents contained in such bottle at the time of tax determination
under the provisions of this chapter; or
(4) possess any liquor bottle, any portion of the contents of
which has been altered or increased in violation of the provisions
of paragraph (3);
except that the Secretary may by regulations authorize the reuse of
liquor bottles, under such conditions as he may by regulations
prescribe. When used in this subsection the term ``liquor bottle'' shall
mean a liquor bottle or other container which has been used for the
bottling or packaging of distilled spirits under regulations issued
pursuant to subsection (a).
(d) Closures
The immediate container of distilled spirits withdrawn from bonded
premises, or from customs custody, on determination of tax shall bear a
closure or other device which is designed so as to require breaking in
order to gain access to the contents of such container. The preceding
sentence shall not apply to containers of bulk distilled spirits.
(e) Penalty
For penalty for violation of this section, see section 5606.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1374;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(41), July 26, 1979,
93 Stat. 287; Pub. L. 98-369, div. A, title IV, Sec. 454(b), (c)(9),
July 18, 1984, 98 Stat. 820, 821.)
Sec. 5314. Special applicability of certain provisions
(a) Puerto Rico
(1) Applicability
The provisions of this subsection shall not apply to the
Commonwealth of Puerto Rico unless the Legislative Assembly of the
Commonwealth of Puerto Rico expressly consents thereto in the manner
prescribed in the constitution of the Commonwealth of Puerto Rico, for
the enactment of a law.
(2) In general
Distilled spirits for the purposes authorized in section
5214(a)(2) and (3), denatured distilled spirits, and articles, as
described in this paragraph, produced or manufactured in Puerto
Rico, may be brought into the United States free of any tax imposed
by section 5001(a)(10) \1\ or 7652(a)(1) for disposal under the same
conditions as like spirits, denatured spirits, and articles,
produced or manufactured in the United States; and the provisions of
this chapter and regulations promulgated thereunder (and all other
provisions of the internal revenue laws applicable to the
enforcement thereof, including the penalties of special application
thereto) relating to the production, bonded warehousing, and
denaturation of distilled spirits, to the withdrawal of distilled
spirits or denatured distilled spirits, and to the manufacture of
articles from denatured distilled spirits, shall, insofar as
applicable, extend to and apply in Puerto Rico in respect of--
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\1\ See References in Text note below.
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(A) distilled spirits for shipment to the United States for
the purposes authorized in section 5214(a)(2) and (3);
(B) distilled spirits for denaturation;
(C) denatured distilled spirits for shipment to the United
States;
(D) denatured distilled spirits for use in the manufacture
of articles for shipment to the United States; and
(E) articles, manufactured from denatured distilled spirits,
for shipment to the United States.
(3) Withdrawals authorized by Puerto Rico
Distilled spirits (including denatured distilled spirits) may be
withdrawn from the bonded premises of a distilled spirits plant in
Puerto Rico pursuant to authorization issued under the laws of the
Commonwealth of Puerto Rico; such spirits so withdrawn, and products
containing such spirits so withdrawn, may not be brought into the
United States free of tax.
(4) Costs of administration
Any expenses incurred by the Treasury Department in connection
with the enforcement in Puerto Rico of the provisions of this
subtitle and section 7652(a), and regulations promulgated
thereunder, shall be charged against and retained out of taxes
collected under this title in respect of commodities of Puerto Rican
manufacture brought into the United States. The funds so retained
shall be deposited as a reimbursement to the appropriation to which
such expenses were originally charged.
(b) Virgin Islands
(1) In general
Distilled spirits for the purposes authorized in section
5214(a)(2) and (3), denatured distilled spirits, and articles, as
described in this paragraph, produced or manufactured in the Virgin
Islands, may be brought into the United States free of any tax
imposed by section 7652(b)(1) for disposal under the same conditions
as like spirits, denatured spirits, and articles, produced or
manufactured in the United States; and the provisions of this
chapter and regulations promulgated thereunder (and all other
provisions of the internal revenue laws applicable to the
enforcement thereof, including the penalties of special application
thereto) relating to the production, bonded warehousing, and
denaturation of distilled spirits, to the withdrawal of distilled
spirits or denatured distilled spirits, and to the manufacture of
articles from denatured distilled spirits, shall, insofar as
applicable, extend to and apply in the Virgin Islands in respect
of--
(A) distilled spirits for shipment to the United States for
the purposes authorized in section 5214(a)(2) and (3);
(B) distilled spirits for denaturation;
(C) denatured distilled spirits for shipment to the United
States;
(D) denatured distilled spirits for use in the manufacture
of articles for shipment to the United States; and
(E) articles, manufactured from denatured distilled spirits,
for shipment to the United States.
(2) Advance of funds
The insular government of the Virgin Islands shall advance to
the Treasury of the United States such funds as may be required from
time to time by the Secretary for the purpose of defraying all
expenses incurred by the Treasury Department in connection with the
enforcement in the Virgin Islands of paragraph (1) and regulations
promulgated thereunder. The funds so advanced shall be deposited in
a separate trust fund in the Treasury of the United States and shall
be available to the Treasury Department for the purposes of this
subsection.
(3) Regulations issued by Virgin Islands
The Secretary may authorize the Governor of the Virgin Islands,
or his duly authorized agents, to issue or adopt such regulations,
to approve such bonds, and to issue, suspend, or revoke such
permits, as are necessary to carry out the provisions of this
subsection. When regulations have been issued or adopted under this
paragraph with concurrence of the Secretary he may exempt the Virgin
Islands from any provisions of law and regulations otherwise made
applicable by the provisions of paragraph (1), except that denatured
distilled spirits, articles and distilled spirits for tax-free
purposes which are brought into the United States from the Virgin
Islands under the provisions of this subsection shall in all
respects conform to the requirements of law and regulations imposed
on like products of domestic manufacture.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1375;
amended Pub. L. 94-455, title XIX, Secs. 1905(a)(18),
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1820, 1834.)
Sec. 5362. Removals of wine from bonded wine cellars
(a) Withdrawals on determination of tax
Wine may be withdrawn from bonded wine cellars on payment or
determination of the tax thereon, under such regulations as the
Secretary shall prescribe.
(b) Transfers of wine between bonded premises
(1) In general
Wine on which the tax has not been paid or determined may, under
such regulations as the Secretary shall prescribe, be transferred in
bond between bonded premises.
(2) Wine transferred to a distilled spirits plant may not be
removed for consumption or sale as wine
Any wine transferred to the bonded premises of a distilled
spirits plant--
(A) may be used in the manufacture of a distilled spirits
product, and
(B) may not be removed from such bonded premises for
consumption or sale as wine.
(3) Continued liability for tax
The liability for tax on wine transferred to the bonded premises
of a distilled spirits plant pursuant to paragraph (1) shall (except
as otherwise provided by law) continue until the wine is used in a
distilled spirits product.
(4) Transfer in bond not treated as removal for consumption or sale
For purposes of this chapter, the removal of wine for transfer
in bond between bonded premises shall not be treated as a removal for
consumption or sale.
(5) Bonded premises
For purposes of this subsection, the term ``bonded premises''
means a bonded wine cellar or the bonded premises of a distilled
spirits plant.
(c) Withdrawals of wine free of tax or without payment of tax
Wine on which the tax has not been paid or determined may, under
such regulations and bonds as the Secretary may deem necessary to
protect the revenue, be withdrawn from bonded wine cellars--
(1) without payment of tax for export by the proprietor or by
any authorized exporter;
(2) without payment of tax for transfer to any foreign-trade
zone;
(3) without payment of tax for use of certain vessels and
aircraft as authorized by law;
(4) without payment of tax for transfer to any customs bonded
warehouse;
(5) without payment of tax for use in the production of vinegar;
(6) without payment of tax for use in distillation in any
distilled spirits plant authorized to produce distilled spirits;
(7) free of tax for experimental or research purposes by any
scientific university, college of learning, or institution of
scientific research;
(8) free of tax for use by or for the account of the proprietor
or his agents for analysis or testing, organoleptic or otherwise;
and
(9) free of tax for use by the United States or any agency
thereof, and for use for analysis, testing, research, or
experimentation by the governments of the several States and the
District of Columbia or of any political subdivision thereof or by
any agency of such governments. No bond shall be required of any
such government or agency under this paragraph.
(d) Withdrawal free of tax of wine and wine products unfit for beverage
use
Under such regulations as the Secretary may deem necessary to
protect the revenue, wine, or wine products made from wine, when
rendered unfit for beverage use, on which the tax has not been paid or
determined, may be withdrawn from bonded wine cellars free of tax. The
wine or wine products to be so withdrawn may be treated with methods or
materials which render such wine or wine products suitable for their
intended use. No wine or wine products so withdrawn shall contain more
than 21 percent of alcohol by volume, or be used in the compounding of
distilled spirits or wine for beverage use or in the manufacture of any
product intended to be used in such compounding.
(e) Withdrawal from customs bonded warehouses for use of foreign
embassies, legations, etc.
(1) In general
Notwithstanding any other provision of law, wine entered into
customs bonded warehouses under subsection (c)(4) may, under such
regulations as the Secretary may prescribe, be withdrawn from such
warehouses for consumption in the United States by and for the
official or family use of such foreign governments, organizations,
and individuals who are entitled to withdraw imported wines from
such warehouses free of tax. Wines transferred to customs bonded
warehouses under subsection (c)(4) shall be entered, stored, and
accounted for in such warehouses under such regulations and bonds as
the Secretary may prescribe, and may be withdrawn therefrom by such
governments, organizations, and individuals free of tax under the
same conditions and procedures as imported wines.
(2) Withdrawal for domestic use
Wine entered into customs bonded warehouses under subsection
(c)(4) for purposes of removal under paragraph (1) may be withdrawn
therefrom for domestic use. Wines so withdrawn shall be treated as
American goods exported and returned.
(3) Sale or unauthorized use prohibited
Wine withdrawn from customs bonded warehouses or otherwise
brought into the United States free of tax for the official or
family use of foreign governments, organizations, or individuals
authorized to obtain wine free of tax shall not be sold and shall
not be disposed of or possessed for any use other than an authorized
use. The provisions of paragraphs (1)(B) and (3) of section 5043(a)
are hereby extended and made applicable to any person selling,
disposing of, or possessing any wine in violation of the preceding
sentence, and to the wine involved in any such violation.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1380;
amended Pub. L. 90-73, Sec. 1(a), Aug. 29, 1967, 81 Stat. 175; Pub. L.
94-455, title XIX, Secs. 1905(c)(4), 1906(b)(13)(A), Oct. 4, 1976,
90 Stat. 1823, 1834; Pub. L. 96-39, title VIII, Sec. 807(a)(44), July
26, 1979, 93 Stat. 287; Pub. L. 96-601, Sec. 2(a), (b), Dec. 24, 1980,
94 Stat. 3495.)
27 CFR
PART 26
§ 26.76 Insular permits.
Before liquors or articles of Puerto Rican manufacture may be shipped to the United States, an insular permit, TTB Form 5110.51 (for distilled spirits) or Form 2900 (for wine or beer), to compute the taxes imposed by 26 U.S.C. 7652(a), and to withdraw the products from the bonded establishment where they may be deposited, must be obtained from the Secretary, and such products may not be shipped to the United States until a permit to ship, on Form 487B, is applied for and obtained from the Secretary.
[T.D. 6551, 26 FR 1490, Feb. 22, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]
Distilled spirits may not be shipped to the United States until permit for such shipment has been obtained from the Secretary as provided in §§26.114 through 26.116.
[T.D. 6695, 28 FR 12932, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–62, 44 FR 71711, Dec. 11, 1979. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38551, July 25, 2001]
Where distilled spirits of Puerto Rican manufacture are to be shipped to the United States in containers having a capacity of more than one gallon, the laws and regulations of the Commonwealth of Puerto Rico require that prior approval for such shipment be obtained from the Secretary.
[T.D. 6695, 28 FR 12933, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]
On receipt of permit to compute the tax on Form 2900, the proprietor shall compute and enter the amount of the tax on all copies of the form.
(a) Action by proprietor. Where the proprietor has furnished bond, on Form 2897, and payment of the tax is to be deferred, he shall execute the agreement on Form 2900 to pay the amount of tax which has been computed and entered on the form. He shall also certify under the penalties of perjury that he is not in default of any payment of tax chargeable against his bond, and that his bond is in the maximum penal sum, or that it is sufficient to cover the amount of tax on the wine described on the form in addition to all other amounts chargeable against his bond. The proprietor shall deliver all copies of Form 2900 to the revenue agent.
(b) Action by revenue agent. On receipt of Form 2900, the revenue agent shall verify the computation of the tax entered on the form, and if the proprietor has on file a good and sufficient bond, Form 2897, so indicate on Form 2900. The revenue agent shall then execute his report of release on the Form 2900 and release the wine for the purpose authorized on the form. The completed form shall be distributed in the same manner as provided for TTB Form 5110.51 in §26.80(b). Where the revenue agent finds that the proprietor does not have good and sufficient bond coverage, or that the proprietor is in default of payment of any taxes previously charged to his bond, he shall return all copies of Form 2900 to the proprietor, giving his reasons for such action.
[T.D. 6695, 28 FR 12934, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–62, 44 FR 71712, Dec. 11, 1979. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38551, July 25, 2001]
[T.D. 6695, 28 FR 12934, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975]
Wine released from bonded storage under §26.95 or §26.96 may not be shipped to the United States until permit for such shipment has been obtained from the Secretary as provided in §§26.114 through 26.116.
[T.D. 6695, 28 FR 12934, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF–459, 66 FR 38550, 38551, July 25, 2001]
(a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax is to be deferred, he shall execute the agreement on Form 2900 to pay the amount of tax which has been computed and entered on the form. He shall also certify under the penalties of perjury that he is not in default of any payment of tax chargeable against his bond, and that his bond is in the maximum penal sum, or that it is sufficient to cover the amount of tax on the beer described on the form in addition to all other amounts chargeable against his bond. The brewer shall deliver all copies of Form 2900 to the revenue agent.
(b) Action by revenue agent. On receipt of Form 2900, the revenue agent shall verify the computation of the tax entered on the form, and if the proprietor has on file a good and sufficient bond, Form 2898, so indicate on Form 2900. The revenue agent shall then execute his report of release on the Form 2900 and release the beer for the purpose authorized on the form. The completed form shall be distributed in the same manner as provided for TTB Form 5110.51 in §26.80(b). Where the revenue agent finds that the proprietor does not have good and sufficient bond coverage, or that the proprietor is in default of payment of any taxes previously charged to his bond, he shall return all copies of Form 2900 to the proprietor, giving his reasons for such action.
[T.D. 6695, 28 FR 12934, Dec. 5 1963. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–62, 44 FR 71712, Dec. 11, 1979. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38551, July 25, 2001]
§ 26.105 Prepayment of tax—release of beer.
(a) Action by brewer. Where the beer is to be withdrawn from bonded storage after payment of the computed tax the brewer shall enter the amount of such computed tax on all copies of TTB Form 2900 (5100.21) and execute the statement that such tax is being prepaid. The brewer shall then prepare TTB Form 5000.25 in duplicate and send the original with all copies of TTB Form 2900 (5100.21) and the remittance in full for the tax, to the appropriate TTB officer.
(b) Action by appropriate TTB officer. On receipt of TTB Forms 2900 (5100.21) and 5000.25, and remittance covering prepayment of tax, the appropriate TTB officer shall execute the receipt on TTB Form 5000.25 and execute the report of prepaid taxes on all copies of TTB Form 2900 (5100.21). The appropriate TTB officer shall then retain the originals of TTB Forms 2900 (5110.21) and 5000.25 and forward the remaining copies of TTB Form 2900 (5100.21) in accordance with the instructions of the form.
(c) Action by revenue agent. On receipt of TTB Form 2900 (5100.21) executed by the appropriate TTB officer to show receipt of TTB Form 5000.25 and remittance, the revenue agent shall execute the report of release on the TTB Form 2900 (5100.21) and release the beer for the purpose authorized on the form. The completed TTB Form 2900 (5100.21) shall be distributed according to the instructions on the form.
(Approved by the Office of Management and Budget under control number 1512–0149 and 1512–0497)
[T.D. ATF–277, 53 FR 45268, Nov. 9, 1988]
Beer released from bonded storage under §26.104 or §26.105 may not be shipped to the United States until permit for such shipment has been obtained from the Secretary as provided in §§26.114 through 26.116.
[T.D. 6695, 28 FR 12935, Dec. 5, 1963. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated and amended by T.D. ATF–459, 66 FR 38550, 38551, July 25, 2001]
(a) Distilled spirits. Where distilled spirits of Puerto Rican manufacture are to be used in the manufacture of the articles to be shipped to the United States, the manufacturer shall make application on Form 5110.51, in accordance with the applicable provisions of §26.78.
(b) Wine and/or beer. Where wine and/or beer of Puerto Pican manufacture is to be used in the manufacture of the articles to be shipped to the United States, the manufacturer shall make application on Form 2900, in accordance with the applicable provisions of §§26.93 and/or 26.102. Wine and beer may be included in the same application.
(c) Approval of applications. The Secretary, or his delegate, shall approve and dispose of the applications in the manner prescribed in §§26.78, 26.93, and/or §26.102, as the case may be.
[T.D. 6551, 26 FR 1490, Feb. 22, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–62, 44 FR 71712, Dec. 11, 1979. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38551, July 25, 2001]
If the internal revenue tax on liquors and articles is not paid in Puerto Rico, it shall be paid by the tourist at the port of arrival prior to release of the liquors or articles from customs custody. The tax may be paid to an appropriate TTB officer, and an TTB receipt obtained, or the tax may be paid to the director of customs, who will issue a customs receipt. If payment is to be made to an appropriate TTB officer, the director of customs will notify the appropriate TTB officer of the amount of tax due. On payment of the tax to the director of customs, or on submission of the TTB receipt for the tax, the director of customs will release the liquors or articles.
[T.D. ATF–251, 52 FR 19339, May 22, 1987, as amended by T.D. ATF–451, 66 FR 21669, May 1, 2001]
(a) If the chemist of the Treasury of Puerto Rico finds that denatured spirits or products made with denatured spirits are not eligible for tax-free shipment, before the shipment is made, the chemist will immediately notify the shipper that the article is subject to tax, payable in accordance with §§26.107 through 26.110.
(b) If the chemist of the Treasury of Puerto Rico finds that denatured spirits or products made with denatured spirits are not eligible for tax-free shipment, after the shipment is made, the chemist will immediately notify the shipper that the tax shall be paid immediately in accordance with §26.113. The chemist will also notify the appropriate TTB officer.
[T.D. ATF–199, 50 FR 9198, Mar. 1, 1985, as amended by T.D. ATF–451, 66 FR 21670, May 1, 2001. Redesignated and amended by T.D. ATF–459, 66 FR 38550, 38552, July 25, 2001]
§ 27.204 Distinctive liquor bottles.
(a) Application. Liquor bottles of distinctive shape or design, including bottles of less than 200 ml. capacity, may be imported by an importer (filled bottles) or a bottler (empty bottles). For filled bottles, the importer shall submit TTB Form 5100.31 for approval prior to importation of such bottles into the United States. For empty bottles, the bottler shall obtain approval from the appropriate TTB officer on TTB Form 5100.31 prior to using the bottles. The importer or bottler, as applicable, shall certify as to the total capacity of a representative sample bottle before closure (expressed in milliliters) on each copy of the form. In addition, the applicant shall affix a readily legible photograph (both front and back of the bottle to the front of each copy of TTB Form 5100.31, along with the label(s) to be used on the bottle. The applicant shall not submit an actual bottle or an authentic model unless specifically requested to do so.
(b) Approval. Properly submitted TTB Forms 5100.31 to import distinctive liquor bottles (filled), or, properly submitted TTB Forms 5100.31 to use distinctive liquor bottles (empty) which have been imported, shall be approved provided such bottles are found by the appropriate TTB officer to—
(1) Meet the requirements of 27 CFR part 5;
(2) Be distinctive;
(3) Be suitable for their intended purpose;
(4) Not jeopardize the revenue; and
(5) Not be deceptive to the consumer.
The applicant shall keep a copy of the approved TTB Form 5100.31, including an approved photograph (both front and back) of the distinctive liquor bottle, on file at his premises. If TTB Form 5100.31 is disapproved, the applicant shall be notified of the appropriate TTB officer decision and the reasons therefor. The applicant importer is responsible for furnishing a copy of the approved TTB Form 5100.31, including a photograph of the distinctive liquor bottle, to Customs officials at each affected port of entry where the merchandise is examined.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1374, as amended (26 U.S.C. 5301))
[T.D. ATF–114, 47 FR 43951, Oct. 5, 1982, as amended by T.D. ATF–242, 51 FR 39526, Oct. 29, 1986; T.D. ATF–474, 67 FR 11232, Mar. 13, 2002]
PART 28
§ 28.22 Vessels employed in the fisheries.
Liquors may be withdrawn or laden under the provisions of paragraphs (b) and (e) of §28.21 relating to vessels employed in the fisheries, only for use on vessels of the United States documented to engage in the fisheries and foreign fishing vessels of 5 net tons or over if the district director of customs is satisfied by reason of the quantity requested in the light of (a) whether the vessel is employed in substantially continuous fishing activities, and (b) the vessel's complement, that none of the liquors to be withdrawn or laden are intended to be removed from the vessel in, or otherwise returned to, the United States. Such withdrawal or lading shall be conditioned upon compliance with the applicable provisions of this part. Lading of such liquors for use on such vessels shall be subject to approval by the district director of customs of a special written application by the withdrawer or the vessel's master on customs Form 5125 (in duplicate) and a statement by the withdrawer in his application or notice on the required TTB Form 5100.11, 5110.30, 1582–A (5120.24), 1582–B (5130.6), or 1689 (5130.12), as the case may be, that the liquors are to be laden for use as supplies on a vessel employed in the fisheries. The original application on customs Form 5125, after approval, shall be stamped with the serial number of the TTB Form 5100.11, 5110.30, 1582–A (5120.24), 1582–B (5130.6), or 1689 (5130.12), as the case may be, and the date thereof, and shall be returned by the district director of customs to the withdrawer or vessel's master for use as prescribed below. Approval of each such application shall be subject to the condition that the original shall be presented thereafter by the withdrawer or the vessel's master to the district director of customs within 24 hours (excluding Saturday, Sunday, and holidays) after each subsequent arrival of the vessel at a customs port or station and that an accounting shall be made at the time of such presentation of the disposition of the liquors until the district director of customs is satisfied that they have been consumed on board, or landed under customs supervision, and takes up the authorization. The approval of customs Form 5125 shall be subject to the further condition that any such liquors remaining on board while the vessel is in port shall be safeguarded in the manner and to such extent as the director of the port or place of arrival shall deem necessary. When such liquors have been accounted for to the satisfaction of the district director of customs, he shall execute his certificate of lading and use on both copies of the TTB Form 5100.11, 5110.30, 1582–A (5120.24), 1582–B (5130.6), or 1689 (5130.12), as the case may be, and forward the original of the form according to its instructions. In the event of a failure on the part of the withdrawer or the master of the vessel to comply with the conditions of this section or upon receipt of evidence that the liquors were not lawfully used as supplies on the vessel, the district director of customs shall advise the appropriate TTB officer of all the facts in the case for determination of any liability incurred. In the case of liquors withdrawn without payment of tax, assessment of tax liability found to have been incurred shall be made against the principal on the bond. In the case of taxpaid or tax determined liquors, the appropriate TTB officer shall determine as to whether to make demand upon the principal and the surety on the bond or to disallow the claim as the case may be.
Note: As used in this section, the word “withdrawer” shall mean the person executing the application or notice, TTB Form 5100.11, 5110.30, 1582–A (5120.24), 1582–B (5130.6), or 1689 (5130.12), as the case may be.
(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
§ 28.23 Reciprocating foreign countries.
The appropriate TTB officer may approve applications relating to the withdrawal or lading of liquors for use on aircraft of those foreign countries which will allow, to aircraft registered in the United States and engaged in foreign trade, privileges substantially reciprocal to the privileges allowed herein to aircraft of a foreign country. Where application is made to withdraw or lade liquors for use on aircraft of other countries, which it is claimed reciprocate similar privileges to aircraft of the United States, the applicant must first establish the right of such withdrawal or lading. In appropriate cases, the applicant should request the Secretary of Commerce to find and advise the Secretary of the Treasury that such foreign country or countries allow, or will allow, substantially reciprocal privileges to aircraft of the United States.
(46 Stat. 690, as amended; 19 U.S.C. 1309)
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975 and amended by T.D. TTB–8, 69 FR 3831, Jan. 27, 2004]
Liquors deposited in a foreign-trade zone from the United States which have become unmerchantable or unfit for export may be destroyed. The exporter shall prepare a letter application, in duplicate, and submit it to the appropriate TTB officer. The application shall identify the name and address of the exporter and contain the following information:
(a) The kind and quantity of the liquor, the serial numbers, if any, of the containers thereof, and identification of the zone in which the liquor is stored;
(b) The name and address of the producer bottler or packager of the liquor, and the name, registry number, if any, and location of the plant, warehouse or other establishment from which such liquors were withdrawn for transportation to and deposit in the foreign-trade zone;
(c) The date, form, and serial number of the TTB Form 5100.11, 5110.30, 1582–A (5120.24), 1582–B (5130.6), or 1689 (5130.12), as the case may be; and, in the case of liquors on which drawback of internal revenue tax has been allowed, the TTB assigned claim number;
(d) Whether the liquor has become unmerchantable or unfit for export after deposit in the zone, together with all the known facts relating thereto; and
(e) Whether the unmerchantable or unfit liquor is covered by valid insurance in excess of the market value thereof, exclusive of tax. If the liquor is insured, the application shall show its market value, the amount and date of each and every policy of insurance, the name and location of the company by which each and every policy was issued, the name and address of the bona fide owner of the liquor, and to the best of the affiant's knowledge, whether any other person or party is indemnified against the loss of the liquor by reason of its spoilage or destruction.
Such application shall be signed by the exporter or his authorized agent and be executed under the penalties of perjury. The appropriate TTB officer may require any further evidence as is deemed necessary. The operator of the foreign-trade zone shall countersign the application or otherwise indicate thereon his knowledge of and concurrence in the application to destroy the liquor. The exporter shall file the application with the district director of customs in whose district the foreign-trade zone is located; at the same time the exporter shall likewise file Zone Form E in accordance with Customs Regulations (19 CFR chapter I). On receipt of the application the district director of customs shall determine the completeness thereof and shall report any facts relating to the condition of the liquor of which he may have knowledge. The original application shall be forwarded to the appropriate TTB officer and the district director of customs shall retain the copy for his files.
[25 FR 5734, June 23, 1960, as amended by T.D. 7006, 34 FR 2251, Feb. 15, 1969. Redesignated at 40 FR 16835, Apr. 15, 1975]
§ 28.117 Responsibility for return of spirits.
The principal on the bond under which the spirits were withdrawn without payment of tax shall be responsible for arranging the return of the spirits to the distilled spirits plant receiving them. The principal or his agent shall submit a copy of the notice required by §28.116 to the appropriate customs official. If the spirits are returned before the TTB Form 5100.11 has been filed with the customs official, the principal shall submit the form with the notice. The customs officer shall, if the spirits are eligible for return under §28.115, accept the notice as authority for the return of the spirits to the distilled spirits plant identified in the notice. The customs officer shall retain the notice and shall mark each copy of TTB Form 5100.11 “Canceled”, note the date thereon, return both copies to the principal, and, if the spirits are in customs custody, release them for return. The principal shall retain one copy of the canceled TTB Form 5100.11 and file one copy with the appropriate TTB officer identified on the form.
(Sec. 201, Pub. L. 85–859, 72 Stat 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223))
[T.D. ATF–62, 44 FR 71723, Dec. 11, 1979, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.132 Responsibility for return of wine.
The principal on the bond under which the wines were withdrawn without payment of tax shall be responsible for arranging the return of the wines to the bonded wine cellar from which they were withdrawn. In case of emergency, the principal on the bond may arrange the return of wines to bonded premises without an approved application, but such wines shall be kept separate at the bonded premises and shall not be recorded in the records and reports of the proprietor until an approved application for such return has been obtained as provided in §28.131. Such principal or his agent shall present to the appropriate customs official the two copies of the approved application authorizing the return unless the wines are returned before the TTB Form 5100.11 has been filed with the customs official. The customs officer shall, if he finds that the wines are eligible for return under §28.130, accept the approved application as authority for the return of the wines to the bonded wine cellar noted on the application and shall mark each copy of TTB Form 5100.11 “Canceled”, note the date thereon, affix a copy of the approved application to each of the canceled TTB Forms 5100.11, return both TTB Forms 5100.11 to the principal, and, where the wines are in his custody, release them for return. The canceled TTB Forms 5100.11, with attachments, shall be delivered by such principal or his agent to the proprietor of the bonded wine cellar. When wines have been returned before the TTB Forms 5100.11 were filed with customs officials, the two copies of the approved application shall be submitted, by the principal or his agent, to the proprietor of the bonded wine cellar who shall cancel and date each copy of TTB Form 5100.11 and affix copies of the approved application thereto.
(72 Stat. 1380; 26 U.S.C. 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF–62, 44 FR 71724, Dec. 11, 1979; T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.147 Return of beer or beer concentrate.
Beer or beer concentrate removed without payment of tax under the provisions of this subpart may be returned to be brewery from which removed if lading of the beer or beer concentrate is delayed more than the period provided in §28.262 or when the brewer has other good cause for return. The brewer shall request the district director of customs to release the beer or beer concentrate for return to the brewery and, on such release, the district director of customs shall endorse both copies of the appropriate Form 1689 (5130.12) to show the release of the beer or beer concentrate and shall return the forms to the brewer. On return of the beer or beer concentrate to the brewery, the brewer shall record the quantity in the brewery daily records, mark the two copies of Form 1689 (5130.12) returned by the district director of customs, “Canceled—Returned to Brewery,” and forward one copy to the appropriate TTB officer.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1334, as amended, 1335, as amended (26 U.S.C. 5053, 5056))
[ T.D. ATF–224, 51 FR 7699, Mar. 5, 1986, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.162 Responsibility for return of specially denatured spirits.
The principal on the bond under which the specially denatured spirits were withdrawn free of tax shall be responsible for arranging the return of the spirits to the distilled spirits plant receiving them. The principal or his agent shall submit a copy of the notice required by §28.161 to the appropriate customs official. If the specially denatured spirits are returned before the TTB Form 5100.11 has been filed with the customs official, the principal shall submit the form with the notice. The customs officer shall, if the specially denatured spirits are eligible for return under §28.160, accept the notice as authority for the return of the specially denatured spirits to the distilled spirits plant identified in the notice. The customs officer shall retain the notice and shall mark each copy of TTB Form 5100.11 “Canceled”, note the date thereon, return both copies to the principal, and, if the spirits are in customs custody, release them for return. The principal shall retain one copy of the canceled TTB Form 5100.11 and file one copy with the appropriate TTB officer identified on the form.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223))
[T.D. ATF–62, 44 FR 71724, Dec. 11, 1979, as amended by T.D. TTB–8, 69 FR 3833, Jan. 27, 2004]
§ 28.220a Responsibility for return of wine withdrawn for export with benefit of drawback.
The exporter shall be responsible for arranging the return of wine under this subpart to the proprietor or wholesale liquor dealer receiving the wine. The exporter or his agent shall submit the original and copies of the notice required by §28.220 to the appropriate customs official. If the wine is returned before Form 1582–A (5120.24) has been filed with the customs official, the exporter shall submit TTB Form 1582–A with the notice. The customs officer shall, if the wine is eligible for return under §28.219, accept the notice as authority for the return of the wine to the premises identified in the notice. The customs officer shall acknowledge receipt of the notice, retain a copy, and return the original and one copy of the notice to the exporter. The exporter shall retain the copy and file the original of the notice with the appropriate TTB officer.
(Sec. 201, Pub. L. 85–859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF–198, 50 FR 8562, Mar. 1, 1985, as amended by T.D. TTB–8, 69 3834, Jan. 27, 2004]
§ 28.261 Notice to district director of customs.
On arrival at the port of exportation, of distilled spirits (including specially denatured spirits), wines, or beer, withdrawn or shipped for exportation or for use on vessels or aircraft, the exporter or his agent shall immediately notify the director of the port. At the same time, or prior thereto, the exporter or his agent shall file with the director two copies of the application, claim, or notice, TTB Form 5100.11, 5110.30, 1582–A (5120.24), 1582–B (5130.6), or 1689 (5130.12), as the case may be, covering the shipment: Provided, That where the shipment is for direct exportation, such forms shall be filed at least six hours prior to lading.
(46 Stat. 690, as amended, 72 Stat. 1334, 1335, 1336, 1362, 1380; 19 U.S.C. 1309, 26 U.S.C. 5053, 5055, 5062, 5214, 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]
§ 28.281 Certificate of use for distilled spirits and wines.
When all of the distilled spirits or wines represented by a single application, notice, or claim, TTB Form 5100.11, 5110.30, or 1582–A (5120.24), as the case may be, have been withdrawn from customs custody and laden and used on aircraft, the airline shall prepare a certificate of use on which are itemized all the requisitions pertaining to such distilled spirits or wines. The certificate shall be executed under the penalties of perjury by an officer of the airline and shall show the name of the exporter, the entry number, the brand and kind of distilled spirits or wines, and the number of bottles to be accounted for; and, as to each requisition, the requisition (or kit) number, the date laden, the registry number of the aircraft, the country for which the aircraft was cleared, and the number of bottles used. When completed, the certificate shall be presented to the customs officer at the airport who shall then execute his certificate on both copies of the appropriate application, notice, or claim, TTB Form 5100.11, 5110.30, or 1582–A (5120.24), as the case may be, noting thereon any exception, such as shortages or breakage. The customs officer shall then attach the certificate of use to the copy of the appropriate form and forward both copies of the form to the district director of customs.
(46 Stat. 690, as amended, 72 Stat. 1336, 1362, 1380; 19 U.S.C. 1309, 26 U.S.C. 5062, 5214, 5362)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975]
| File Type | application/msword |
| Author | TTB |
| Last Modified By | TTB |
| File Modified | 2009-10-19 |
| File Created | 2009-10-19 |