# 27 C.F.R. § 28.171 (2026): General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_171

## Section

- **Citation:** 27 C.F.R. § 28.171 (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 I: Exportation of Distilled Spirits With Benefit of Drawback / § 28.171: § 28.171   General.

## Text

Distilled spirits manufactured, produced, bottled in bottles, packed in containers, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which have been marked under the provisions of 27 CFR part 19 and of this part, as applicable, especially for export with benefit of drawback may be:
(a) Exported;
(b) Laden for use on the vessels or aircraft described in § 28.21; or
(c) Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation; or
(d) Transferred to and deposited in a customs bonded warehouse as provided for in § 28.26(b).
On receipt by the appropriate TTB officer of required evidence of exportation, lading for use, or transfer, there shall be allowed to the bottler (or packager) of the spirits, drawback equal in amount to the tax found to have been paid or determined on the spirits.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062); sec. 3, Pub. L. 91-659, 84 Stat. 1965, as amended (26 U.S.C. 5066))
[25 FR 5734, June 23, 1960, as amended by T.D. 7112, 36 FR 8581, May 8, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975]
Editorial Note:
For
Federal Register
citations affecting § 28.171, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at
www.govinfo.gov.

## Nearby sections

- [27 C.F.R. § 28.171 (2026) § 28.171   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_171.md)
- [27 C.F.R. § 28.190 (2026) § 28.190   Notice, TTB Form 5110.30.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_190.md)
- [27 C.F.R. § 28.192 (2026) § 28.192   Packages of distilled spirits to be gauged.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_192.md)
- [27 C.F.R. § 28.193 (2026) § 28.193   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_193.md)
- [27 C.F.R. § 28.195b (2026) § 28.195b   Claims on spirits tax determined on and after January 1, 1980.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_195b.md)
- [27 C.F.R. § 28.196 (2026) § 28.196   Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_196.md)
- [27 C.F.R. § 28.197 (2026) § 28.197   Return of spirits withdrawn for export with benefit of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_197.md)
- [27 C.F.R. § 28.198 (2026) § 28.198   Notice of return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_198.md)
- [27 C.F.R. § 28.199 (2026) § 28.199   Responsibility for return of spirits withdrawn for export with benefit of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_199.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_171. Check the current official text before relying on it. Not legal advice.