Form TTB F 5154.2 TTB F 5154.2 Supporting Data for Nonbeverage Drawback Claims

OMB No. 1513-0098 XX/XX/XXXX

DEPARTMENT OF THE TREASURY

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

SUPPORTING DATA FOR NONBEVERAGE DRAWBACK CLAIMS

PAGE_____OF____

(PLEASE READ INSTRUCTIONS BELOW BEFORE COMPLETING THIS FORM)

PART I - IDENTIFICATION DATA
1. NAME AND ADDRESS OF CLAIMANT

2. PERIOD COVERED (Check one)
QUARTER

MONTH

ENDING:___________________________
PART II - DISTILLED SPIRITS ACCOUNT (IN PROOF GALLONS, EXCEPT LINES 1-2)
Was a physical inventory taken per 27 CFR 17.167(a)?
(Check one)
Yes

No

New Spirits (eligible, not previously
used in intermediate or nonbeverage
products)

(a)

SPIRITS RECOVERED
In the Manufacture
In the Manufacture of Intermediate
of Nonbeverage
Products (eligible spirits)
Products (ineligible
spirits)
(b)
(c)

Eligible Spirits Content of Intermediate
Products

$

$

(d)

1. KIND (optional, except for Puerto Rican or U.S. Virgin
Islands spirits, and imported rum)
2. EFFECTIVE TAX RATE PER PROOF GALLON
3. ON HAND, START OF PERIOD
4. IN PROCESS, START OF PERIOD
5. RECEIVED

DURING
PERIOD:

6. RECOVERED
7. PRODUCED

8. GAINS
9. TOTAL TO ACCOUNT FOR (add lines 3-8)
10. USED IN NONBEVERAGE PRODUCTS

DURING
PERIOD:

11. USED IN INTERMEDIATE PRODUCTS
12. OTHERWISE USED (not subject to drawback)

13. LOSSES
14. ON HAND, END OF PERIOD
15. IN PROCESS, END OF PERIOD
16. TOTAL ACCOUNTED FOR (add lines 10-15)

TTB F 5154.2 (05/2016)

$

$

$

$

PAGE

PART III - PRODUCTION OF NONBEVERAGE PRODUCTS
INFORMATION FROM TTB FORM 5154. 1
NAME OF
PRODUCT

FORMULA NO. (or
“NF,” “USP” or
“HPUS”)

(a)

(b)

INELIGIBLE
RECOVERED
SPIRITS USED
(proof gals.)

(c)

ELIGIBLE SPIRITS USED

OF

FINSHED PRODUCT PRODUCED

KIND (P.R. or V.I.
spirits, imported
rum, other kinds)

DRAWBACK RATE
(= $1.00 less than
effective tax rate)

AMOUNT USED
(proof gals.)

(d)

(e)

(f)

AMOUNT PRODUCED
(wine gals., except
dry products)
(g)

ALCOHOL
CONTENT BY
VOLUME
(h)

1.

$

%

2.

$

%

3.

$

%

4.

$

%

5.

$

%

6.

$

%

7.

$

%

8.

$

%

9.

$

%

10.

$

%

11.

$

%

12.

$

%

13.

$

%

14.

$

%

PART IV - ADDITIONAL AND EXPLANATORY INFORMATION

I certify, under the penalties of perjury, that the data submitted
on this form are correct, to the best of my knowledge.

SIGNATURE AND TITLE

DATE
TTB F 5154.2 (05/2016)

PART III - PRODUCTION OF NONBEVERAGE PRODUCTS (Continued)
INFORMATION FROM TTB FORM 5154. 1
NAME OF PRODUCT
(Please number each line)

(a)

TTB F 5154.2 (05/2016)

FORMULA NO. (or
“NF,” “USP” or
“HPUS”)
(b)

INELIGIBLE
RECOVERED
SPIRITS USED
(proof gals.)

(c)

PAGE

ELIGIBLE SPIRITS USED

OF

FINISHED PRODUCT PRODUCED

KIND (P.R. or V.I.
spirits, imported
rum, other kinds)

DRAWBACK RATE
(= $1.00 less than
effective tax rate)

AMOUNT USED
(proof gals.)

(d)

(e)

(f)

AMOUNT PRODUCED
(wine gals., except
dry products)
(g)

ALCOHOL
CONTENT BY
VOLUME
(h)

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

$

%

INSTRUCTIONS FOR TTB F 5154.2
Please mail this form to TTB 550 Main St Suite 8002, Cincinnati, OH 45202 unless your premise is in Puerto Rico, then mail to TTB (PRO), 350 Chardon Ave Suite 310, San Juan PR 00918
A) GENERAL. (1) Each claim for drawback must be accompanied by supporting data
containing the information presented by this form. Regulations pertaining to this form are
found in 27 CFR 17.147. All quantities of spirits must be in proof gallons. This form may be
photocopied.

(C) PART III. (1) In column (b), if a formula was adopted from another plant under § 17.125(b),
the plant from which the formula was adopted must be indicated in addition to the formula
number. This may be done by a letter or other symbol if the meaning is explained in
Part IV.

(2) Modifications of this form may be used without prior authorization, as long as all required
information pertinent to the manufacturing operation is shown. If certain lines or columns do
not apply to an operation, then such lines or columns may be omitted. In omitting lines or
columns, the letter or numerical designations of the remaining lines and columns must not
be changed. A continuation sheet for persons claiming on more than 14 products in Part Ill
is provided. The continuation sheet may be photocopied.

(2) For claimants under 27 CFR Part 26: Columns (c), (d), and (e) are not required; column (f)
should be used to state the proof gallons contained in each product (which may be less
than the amount used); column (g) should be used to show the amount of product brought
into the U.S.

(3) This form may be used by persons claiming drawback on nonbeverage products brought
into the U.S. from Puerto Rico or the U.S. Virgin Islands under the provisions of 27 CFR
Part 26, as well as by domestic manufacturers claiming drawback under 27 CFR Part 17.
Certain instructions that only pertain to one of these types of claimants are so indicated.
Such instructions are not to be confused with instructions pertaining to use, by domestic
manufacturers, of Puerto Rican or Virgin Islands spirits.
(4) Supplies of this form may be obtained from [email protected] or 1-877-882-3277.
(B) PART II. (1) Persons filing claims under 27 CFR Part 26 for Puerto Rican or Virgin Islands
products are not required to complete Part II.
(2) Separate accounts must be kept under Part II for spirits taxpaid at different effective tax
rates. Separate accounts must also be kept for: (A) spirits from Puerto Rico containing at
least 92% rum, (B) spirits from the U.S. Virgin Islands containing at least 92% rum, and
(C) imported rum. These separate accounts must be maintained in columns (a), (b), and (d).
Only a single account is needed in column (c), since spirits reported there are ineligible for
drawback. If desired, additional separate accounts may be kept for other “kinds” (e.g.
alcohol of various proofs in column (a), different products in column (d), etc.). If more than
two accounts are needed in any column, the form may be modified or Part II may be
photocopied.
(3) In lines 4 and 15, spirits “in process” are spirits contained in unfinished intermediate or
nonbeverage products prior to the time of “use” of the spirits as determined under § 17.152.
Spirits in process are distinguished by their source; thus, for example, spirits “in process” in
an unfinished intermediate product would appear in column (a) if the spirits had not been
previously used, but they would appear in column (d) if they had come from other
intermediate products.
(4) Gains (line 8) and losses (line 13) must be reported when determined, even if no
physical inventory was required for that claim period. Any gain reported in columns (a), (b),
or (d) of line 8 must be reflected by an equivalent deduction from the amount of drawback
claimed. Gains must not be offset by losses. Note: Gains and losses determined on initial
receipt of spirits (see § 17.162(d)) are not reported in Part II; nevertheless, such gains must
be reported in Part IV and deducted from the claim.
(5) Note that column (d) only calls for the eligible spirits content of intermediate products, not
the full volume of such products.

(3) In column (c), show usage only of spirits recovered in the manufacture of nonbeverage
products (i.e. spirits from the account in column (c) of Part II). Note that usage of other
ineligible spirits (i.e. spirits derived from nonbeverage products) is not reported in Part Ill.
Such usage must be shown in batch records, however, per § 17.164(b).
(4) If spirits of more than one kind, or taxpaid at more than one effective tax rate, were used
during the claim period in any nonbeverage product, then the number of proof gallons for
each kind and for each drawback rate must be shown separately by subdividing columns
(d), (e), and (f). (This requirement does not pertain to claimants under 27 CFR Part 26).
(5) In column (d), imported rum must be distinguished from other rum; spirits from Puerto
Rico or the U.S. Virgin Islands must be distinguished if (and only if) they contain at least
92% rum.
(6) Yield of finished product (column (g)) must be shown in wine gallons. For dry products,
yield must be shown in the same units used to express yield in the approved formula,
TTB F 5154.1.
(7) If distilled spirits were added, as described in § 17.152(c), to a batch of nonbeverage
product that was recorded as completed during a previous claim period, such addition
must be recorded on a separate line in Part Ill. The amount shown in column (f), in such a
case, must be only the additional volume of finished product created by addition of the
spirits, and words such as “addition after assay” must be added in column (a).
(D) PART IV. (1) Part IV must contain an explanation of any discrepancies (gains or losses)
in the distilled spirits account (Part II) recorded by the physical inventory required
in § 17.167(a).
(2) For claimants under 27 CFR Part 17 only: If imported rum, or spirits from Puerto Rico or
the U.S. Virgin Islands containing at least 92% rum, were used subject to drawback in
nonbeverage products, Part IV must state the total number of proof gallons so used during
the period for each of those three categories. Such amounts must include eligible spirits or
rum from intermediate products and eligible recovered spirits. Ineligible spirits must not be
included.
(3) For claimants under 27 CFR Part 17: If a deduction was taken from the amount of drawback claimed, due to a gain in a shipment of spirits received (as required by § 17.162(d))
or to a gain in spirits on hand (as required by § 17.167(a)), this must be noted in Part IV.
(4) For claimants under 27 CFR Part 26 only: Part IV must state the name and address of the
manufacturer of each product (if different from the claimant), the date of entry into the U S.,
and the evidence of tax payment as required by § 26.173(c)(2)(viii) or § 26.309(c)(2)(viii).

PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. This form is used by TTB to verify that products on which drawback is claimed were made according to approved
nonbeverage formulas, and that regulatory requirements have been met. The information is required to obtain a benefit.
The estimated average burden associated with this collection of information is 58 minutes per respondent or recordkeepeer, depending on individual circumstances. Comments concerning the
accuracy of this burden estimate and suggestions for reducing this burden should be addressed to the Reports Management Officer, Regulations and Rulings Division, Alcohol and Tobacco Tax and
Trade Bureau, 1310 G Street, NW., Box 12, Washington DC 20005.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a current, valid OMB control number.
TTB F 5154.2 (05/2016)