# 27 C.F.R. § 28.160 (2026): General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_160

## Section

- **Citation:** 27 C.F.R. § 28.160 (2026)
- **Heading:** General
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 27 CFR: Alcohol, Tobacco Products and Firearms / Chapter I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY / Part 28: EXPORTATION OF ALCOHOL / Subpart H: Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone / § 28.160: § 28.160   General.

## Text

Specially denatured spirits, which have been lawfully withdrawn free of tax under the provisions of this part for exportation, or for deposit in a foreign-trade zone, may, subject to the requirements of § 28.161, be returned:
(a) To the bonded premises of a distilled spirits plant for redistillation; or
(b) To the bonded premises of any distilled spirits plant pending subsequent lawful withdrawal free of tax. However, such specially denatured spirits may only be returned before they are exported, or deposited in a foreign-trade zone. If the specially denatured spirits are to be returned to bonded premises for storage without redistillation, the proprietor shall also execute a consent of surety Form 5000.18 to extend the terms of his operations or unit bond to cover the return and storage of such specially denatured spirits.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1362, as amended, 1365, as amended (26 U.S.C. 5214, 5223))
[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-146, 82 FR 1134, Jan. 4, 2017]

## Nearby sections

- [27 C.F.R. § 28.151 (2026) § 28.151   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_151.md)
- [27 C.F.R. § 28.152 (2026) § 28.152   Notice, TTB Form 5100.11.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_152.md)
- [27 C.F.R. § 28.153 (2026) § 28.153   Withdrawal procedure.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_153.md)
- [27 C.F.R. § 28.154 (2026) § 28.154   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_154.md)
- [27 C.F.R. § 28.155 (2026) § 28.155   Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_155.md)
- [27 C.F.R. § 28.156 (2026) § 28.156   Losses.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_156.md)
- [27 C.F.R. § 28.157 (2026) § 28.157   Exportation by dealer in specially denatured spirits.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_157.md)
- [27 C.F.R. § 28.160 (2026) § 28.160   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_160.md)
- [27 C.F.R. § 28.161 (2026) § 28.161   Notice of return of specially denatured spirits.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_161.md)
- [27 C.F.R. § 28.162 (2026) § 28.162   Responsibility for return of specially denatured spirits.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_162.md)
- [27 C.F.R. § 28.163 (2026) § 28.163   Receipt of specially denatured spirits.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_163.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_160. Check the current official text before relying on it. Not legal advice.