# 27 CFR § 28.197: Return of spirits withdrawn for export with benefit of drawback

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-28.197

## Section

- **Citation:** 27 CFR § 28.197
- **Heading:** Return of spirits withdrawn for export with benefit of drawback
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—ALCOHOL > PART 28—EXPORTATION OF ALCOHOL > Subpart I—Exportation of Distilled Spirits With Benefit of Drawback > Filing of Notice and Removal

## Text

When notice is filed by an exporter as provided in § 28.198, spirits on which the tax has been paid or determined, and which were withdrawn especially for export with benefit of drawback as provided in § 28.171, but which spirits have not been laden for export, laden for use, or deposited in a customs bonded warehouse or foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 19:
(a) To the bonded premises of the distilled spirits plant for purposes authorized under 26 U.S.C.; or
(b) To a wholesale liquor dealer; or
(c) To a taxpaid storeroom.
The export marks on spirits returned under this section shall be removed by obliteration, relabeling or recasing.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[T.D. ATF-198, 50 FR 8561, Mar. 1, 1985, as amended by T.D. ATF-206, 50 FR 23956, June 7, 1985; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

## Nearby sections

- [27 CFR § 28.190 § 28.190 Notice, TTB Form 5110.30.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.190.md)
- [27 CFR § 28.192 § 28.192 Packages of distilled spirits to be gauged.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.192.md)
- [27 CFR § 28.193 § 28.193 Export marks.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.193.md)
- [27 CFR § 28.195b § 28.195b Claims on spirits tax determined on and after January 1, 1980.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.195b.md)
- [27 CFR § 28.196 § 28.196 Consignment, shipment, and delivery.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.196.md)
- [27 CFR § 28.197 § 28.197 Return of spirits withdrawn for export with benefit of drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.197.md)
- [27 CFR § 28.198 § 28.198 Notice of return.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.198.md)
- [27 CFR § 28.199 § 28.199 Responsibility for return of spirits withdrawn for export with benefit of drawback.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.199.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-28.197. Check the current official text before relying on it. Not legal advice.