Certificate of Taxpaid Alcohol

As provided by 19 U.S.C. 1313(d), flavoring extracts, medicinal and toilet preparations, and perfumes produced in the United States and then exported are eligible for drawback (refund) of all Federal alcohol excise taxes paid on the distilled spirits used to make those products. Under the TTB regulations, such nonbeverage product export drawback claims are made to U.S. Customs and Border Protection (CBP). These claims to CBP may cover the full amount of excise tax paid on the distilled spirits in question if the respondent has made no previous nonbeverage product drawback claim to TTB under 26 U.S.C. 5114, which allows for drawback of all but $1.00 per proof gallon of the distilled spirits excise taxes paid, or the claim may cover the remaining $1.00 per proof gallon of excise tax paid if the respondent has or will file a claim with TTB under 26 U.S.C. 5114 (see OMB control number 1513–0030). When a respondent wishes to make a nonbeverage product export drawback claim to CBP, they first submit to TTB form TTB F 5100.4, Certificate of Taxpaid Alcohol, on which they list the source and amount of distilled spirits used in the manufacture of the exported products and the amount of excise taxes claimed for drawback. TTB examines the submitted information and, if verified, TTB certifies on the form that no previous certificate has been issued for the described distilled spirits. TTB retains a copy of the certified form to compare with future submissions. The verification and certification by TTB of information provided on TTB F 5100.4 prevents the payment of duplicate nonbeverage product export claims by CBP and TTB, and, as such, this information collection is necessary to protect the revenue.

The latest form for Certificate of Taxpaid Alcohol expires 2022-04-30 and can be found here.