# 27 C.F.R. § 28.220 (2026): Notice of return

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T27_P28_S28_220

## Section

- **Citation:** 27 C.F.R. § 28.220 (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 K: Exportation of Wine With Benefit of Drawback / § 28.220: § 28.220   Notice of return.

## Text

If an exporter desires to return wine to a bonded wine cellar or wholesale liquor dealer as provided in § 28.219, 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 § 28.220a. The notice shall show the:
(a) Name, address, and registration number of the bonded wine cellar from which withdrawn;
(b) Date and serial number of the Form 1582-A (5120.24) on which the wine was withdrawn;
(c) Present location of the wine to be returned;
(d) Number, size and identification of the containers;
(e) Total wine gallons for each tax class of wine; and
(f) Reason for the return.
(Approved by the Office of Management and Budget under control number 1512-0292)
(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; 50 FR 23410, June 4, 1985, as amended by T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

## 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_220. Check the current official text before relying on it. Not legal advice.