# 27 C.F.R. § 28.214 (2026): Notice and claim, Form 5120.24

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_214

## Section

- **Citation:** 27 C.F.R. § 28.214 (2026)
- **Heading:** Notice and claim, Form 5120.24
- **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 K: Exportation of Wine With Benefit of Drawback / § 28.214: § 28.214   Notice and claim, Form 5120.24.

## Text

Claim for allowance of drawback of internal revenue taxes on wines removed under the provisions of § 28.211 and § 28.212, shall be prepared by the exporter on Form 5120.24, in quadruplicate:
Provided,
That where the withdrawal is for use on aircraft, an extra copy, marked “Consignee's Copy”, shall be prepared. Each Form 5120.24 shall be given, by the exporter, a serial number beginning with “1” for the first day of January of each year and running consecutively thereafter to December 31, inclusive.
(46 Stat. 690, as amended, 72 Stat. 1336; 19 U.S.C. 1309, 26 U.S.C. 5062)
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and 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. § 28.211 (2026) § 28.211   General.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_211.md)
- [27 C.F.R. § 28.212 (2026) § 28.212   Persons authorized.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_212.md)
- [27 C.F.R. § 28.214 (2026) § 28.214   Notice and claim, Form 5120.24.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_214.md)
- [27 C.F.R. § 28.215 (2026) § 28.215   Certificate of tax determination, Form 5120.20.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_215.md)
- [27 C.F.R. § 28.216 (2026) § 28.216   Export marks.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_216.md)
- [27 C.F.R. § 28.217 (2026) § 28.217   Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_217.md)
- [27 C.F.R. § 28.218 (2026) § 28.218   Disposition of Forms 1582-A (5120.24).](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_218.md)
- [27 C.F.R. § 28.219 (2026) § 28.219   Return of wine withdrawn for export with benefit of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_219.md)
- [27 C.F.R. § 28.220 (2026) § 28.220   Notice of return.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_220.md)
- [27 C.F.R. § 28.220a (2026) § 28.220a   Responsibility for return of wine withdrawn for export with benefit of drawback.](https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_220a.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_214. Check the current official text before relying on it. Not legal advice.