# 27 C.F.R. § 28.220a (2026): Responsibility for return of wine withdrawn for export with benefit of drawback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_220a

## Section

- **Citation:** 27 C.F.R. § 28.220a (2026)
- **Heading:** Responsibility for return of wine withdrawn for export with benefit of drawback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/ Subpart K: Exportation of Wine With Benefit of Drawback / § 28.220a: § 28.220a   Responsibility for return of wine withdrawn for export with benefit of drawback.

## Text

The exporter shall be responsible for arranging the return of wine under this subpart to the proprietor or wholesale liquor dealer receiving the wine. The exporter or his agent shall submit the original and copies of the notice required by § 28.220 to the appropriate customs official. If the wine is returned before Form 1582-A (5120.24) has been filed with the customs official, the exporter shall submit TTB Form 1582-A with the notice. The customs officer shall, if the wine is eligible for return under § 28.219, accept the notice as authority for the return of the wine to the premises identified in the notice. The customs officer shall acknowledge receipt of the notice, retain a copy, and return the original and one copy of the notice to the exporter. The exporter shall retain the copy 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 3834, 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_220a. Check the current official text before relying on it. Not legal advice.