Specific and Continuing Export Bonds for Distilled Spirits or Wine

OMB 1513-0135

OMB 1513-0135

The IRC at 26 U.S.C. 5175, 5214, and 5362 authorizes exporters (other than proprietors of distilled spirits plants or bonded wine premises) to withdraw distilled spirits and wine, without payment of tax, for export if the exporter provides a bond, as prescribed by regulation. In order to protect the revenue and provide exporters with a degree of flexibility based on individual need, the TTB alcohol export regulations in 27 CFR part 28 allow exporters to file either a specific bond using TTB F 5100.25 to cover a single shipment or a continuing bond using TTB F 5100.30 to cover export shipments made from time to time.

The latest form for Specific and Continuing Export Bonds for Distilled Spirits or Wine expires 2021-10-31 and can be found here.

OMB Details

Specific Export Bond for Distilled Spirits or Wine

Federal Enterprise Architecture: General Government - Taxation Management

Form TTB F 5100.25Specific Export Bond -- Distilled Spirits or Winewww.ttb.gov/forms/5000.shtmlForm and instruction

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