Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation

The Internal Revenue Code (IRC), at 26 U.S.C. 5066, 5214, and 5362, provides that distilled spirits, denatured spirits, and wines may be withdrawn from bonded premises, without payment of excise tax, for export, for transfer to a foreign trade zone or a customs bonded warehouse, or for use as supplies on certain vessels or aircraft. These IRC sections also state that such withdrawals are subject to regulations prescribed by the Secretary of the Treasury. Under those IRC authorities, the TTB alcohol export regulations in 27 CFR part 28 require exporters to use TTB F 5100.11 to report and document removals of distilled spirits, denatured spirits, and wines, without payment of tax, for export purposes. Those purposes include direct export to a foreign country or United States armed forces stationed overseas; transfer to a foreign trade zone, a customs manufacturing bonded warehouse, or a customs bonded warehouse for subsequent export; or for use as supplies on international vessels or aircraft. The collected information is necessary to protect the revenue. Information provided on TTB F 5100.11 allows TTB to determine that exporters of spirits and wines withdrawn without payment of tax possess the appropriate bond coverage, and the form provides certification that the products in question were, in fact, exported or laden and not diverted into domestic commerce, which is subject to tax.

The latest form for Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation expires 2024-01-31 and can be found here.