# 27 CFR § 28.211: General

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-28.211

## Section

- **Citation:** 27 CFR § 28.211
- **Heading:** General
- **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 K—Exportation of Wine With Benefit of Drawback

## Text

Wines manufactured, produced, bottled in bottles packed in containers, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which are filled on premises qualified under this chapter to package or bottle wines, may, subject to this part, be:
(a) Exported;
(b) Laden for use on the vessels or aircraft described in § 28.21; or
(c) Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation.
On receipt by the appropriate TTB officer of required evidence of exportation, lading for use, or transfer, there shall be allowed a drawback equal in amount to the tax found to have been paid or determined on the wines.
(Sec. 309, Tariff Act of 1930, 46 Stat. 690, as amended (19 U.S.C. 1309); Sec. 3, Act of June 18, 1934, 48 Stat. 999, as amended (19 U.S.C. 81c); Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended (26 U.S.C. 5062))
[25 FR 5734, June 23, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-51, 43 FR 24245, June 2, 1978; T.D. TTB-8, 69 FR 3833, Jan. 27, 2004]

## Nearby sections

- [27 CFR § 28.1 § 28.1 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.1.md)
- [27 CFR § 28.2 § 28.2 Forms prescribed.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.2.md)
- [27 CFR § 28.3 § 28.3 Related regulations.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.3.md)
- [27 CFR § 28.4 § 28.4 Delegations of the Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.4.md)
- [27 CFR § 28.11 § 28.11 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.11.md)
- [27 CFR § 28.51 § 28.51 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.51.md)
- [27 CFR § 28.52 § 28.52 Corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52.md)
- [27 CFR § 28.52a § 28.52a Filing of powers of attorney.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52a.md)
- [27 CFR § 28.52b § 28.52b Execution of powers of attorney.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.52b.md)
- [27 CFR § 28.53 § 28.53 Deposit of securities or cash (including cash equivalent) in lieu of corporate surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.53.md)
- [27 CFR § 28.54 § 28.54 Consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.54.md)
- [27 CFR § 28.55 § 28.55 Authority to approve bonds and consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.55.md)
- [27 CFR § 28.56 § 28.56 Disapproval of bonds or consents of surety.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.56.md)
- [27 CFR § 28.57 § 28.57 Appeal to Administrator.](https://www.frixlaw.com/law-library/statutes/ecfr-27-28.57.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-28.211. Check the current official text before relying on it. Not legal advice.