Supporting Data for Nonbeverage Drawback Claims

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5111–5114 and 7652(g), persons using distilled spirits to produce medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume may claim drawback (refund) of all but $1.00 per proof gallon of the Federal excise tax paid on the distilled spirits used to make such nonbeverage products, subject to regulations prescribed by the Secretary of the Treasury. As required by the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR parts 17 and 26, when submitting nonbeverage product drawback claims to TTB, respondents are required to report certain supporting data regarding the distilled spirits used and the products produced, using form TTB F 5154.2. Collection of this information is necessary to protect the revenue as it allows TTB to verify the validity of nonbeverage product drawback claims.

The latest form for Supporting Data for Nonbeverage Drawback Claims expires 2022-10-31 and can be found here.