# 27 C.F.R. § 28.198 (2026): Notice of return

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_198

## Section

- **Citation:** 27 C.F.R. § 28.198 (2026)
- **Heading:** Notice of return
- **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 / § 28.198: § 28.198   Notice of return.

## Text

If an exporter desires to return spirits to a distilled spirits plant, wholesale liquor dealer or taxpaid storeroom, as provided in § 28.197, he shall file a notice, executed under the penalties of perjury, with the appropriate TTB officer. The notice shall be prepared in triplicate for submission to the customs official as required in § 28.199. The notice shall show the:
(a) Name, address, and plant number of the distilled spirits plant which packaged or bottled the spirits;
(b) Date and serial number of the TTB Form 5110.30 on which the spirits were withdrawn;
(c) Present location of the spirits to be returned;
(d) Number, size and identification of the containers;
(e) Proof of spirits;
(f) Reason for the return; and
(g) Planned disposition of the returned spirits.
(Approved by the Office of Management and Budget under control number 1512-0206)
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8562, Mar. 1, 1985, as amended at T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

## 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_198. Check the current official text before relying on it. Not legal advice.