# 27 C.F.R. § 28.199 (2026): Responsibility for return of spirits withdrawn for export with benefit of drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_199

## Section

- **Citation:** 27 C.F.R. § 28.199 (2026)
- **Heading:** Responsibility for return of spirits withdrawn for export with benefit of drawback
- **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Exportation of Distilled Spirits With Benefit of Drawback / § 28.199: § 28.199   Responsibility for return of spirits withdrawn for export with benefit of drawback.

## Text

The exporter shall be responsible for arranging the return of the spirits under this subpart to the proprietor or wholesale liquor dealer who will receive them. The exporter or his agent shall submit the original and copies of the notice required by § 28.198 to the appropriate customs official. If the spirits are returned before TTB Form 5110.30 has been filed with the customs official, the exporter shall submit Form 5110.30 with the notice. The customs officer shall, if the spirits are eligible for return under § 28.197, accept the notice as authority for the return of the spirits to the premises identified in the notice. The customs official shall acknowledge receipt on the notice, retain a copy, and return the original and one copy of the notice to the exporter. The exporter shall retain the copy of the notice and file the original of the notice with the appropriate TTB officer.
(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 by 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_199. Check the current official text before relying on it. Not legal advice.