# 27 C.F.R. § 28.219 (2026): Return of wine withdrawn for export with benefit of drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_219

## Section

- **Citation:** 27 C.F.R. § 28.219 (2026)
- **Heading:** Return of wine withdrawn for export with benefit of drawback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EXPORTATION OF ALCOHOL / Subpart K: Exportation of Wine With Benefit of Drawback / § 28.219: § 28.219   Return of wine withdrawn for export with benefit of drawback.

## Text

When notice is filed by an exporter as provided in § 28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 28.211, but which wine has not been laden for export, laden for use, or deposited in a foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 24:
(a) To a taxpaid storeroom at a bonded wine cellar; or
(b) To a wholesale liquor dealer.
The export marks on wines returned under this section shall be removed from the containers.
(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. ATF-344, 58 FR 40355, July 28, 1993; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004; T.D. TTB-196, 89 FR 87945, Nov. 6, 2024]

## 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_219. Check the current official text before relying on it. Not legal advice.