CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—LIQUORS (parts 1 to 31) > PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS > SUBPART Ob—Claims for Drawback on Eligible Articles From the Virgin Islands (§26.306 to §26.310) > 26.309—Claims for drawback.

26.309—Claims for drawback.

(a) General. Persons bringing eligible articles into the United States from the Virgin Islands must file claim for drawback on TTB Form 2635 (5620.8). Upon finding that the claimant has satisfied the requirements of this subpart, the appropriate TTB officer will allow the drawback at $1 less than the rate applicable under 26 U.S.C. 7652(f). Claims for products manufactured in the Virgin Islands must be filed separately from claims filed under part 17 of this chapter for products manufactured in the United States.
(b) Information on claims. The claim must set forth the following:
(1) [Reserved]
(2) That the eligible articles brought into the United States on which drawback is claimed are fully taxpaid or tax-determined;
(3) That the eligible articles on which drawback is claimed are nonbeverage products; and
(4) That the eligible articles were manufactured in the Virgin Islands in compliance with approved formulas in accordance with § 26.221.
(c) Supporting data. Each claim shall be accompanied by supporting data as specified in this paragraph. TTB Form 5154.2, Supporting Data for Nonbeverage Drawback Claims, may be used, or the claimant may use any suitable format that provides the following information:
(1) The claimant's employer identification number, as required by §§ 17.31 and 17.32 of this chapter; and
(2) A description of each eligible article as follows:
(i) Name and type of each product;
(ii) Name and address of the manufacturer of each product;
(iii) Formula number under which each product was manufactured;
(iv) Alcohol content of each product;
(v) Quantity of each product;
(vi) Proof gallons of distilled spirits contained in each product;
(vii) Date of entry of the eligible product into the United States; and
(viii) Evidence of taxpayment of distilled spirits in accordance with § 26.266.
(d) Date of filing claim. Quarterly claims for drawback shall be filed within the 6 months next succeeding the quarter in which the eligible products covered by the claim were brought into the United States. Monthly claims for drawback may be filed at any time after the end of the month in which the eligible products covered by the claim were brought into the United States, but must be filed not later than the close of the sixth month succeeding the quarter in which the eligible products were brought into the United States.
(Approved by the Office of Management and Budget under control number 1512-0494)

Code of Federal Regulations

[T.D. ATF-263, 52 FR 46595, Dec. 9, 1987, as amended by T.D. ATF-271, 53 FR 17559, May 17, 1988; T.D. ATF-379, 61 FR 31427, June 20, 1996; T.D. ATF-451, 66 FR 21670, May 1, 2001. Redesignated and amended by T.D. ATF-459, 66 FR 38550, 38552, July 25, 2001; T.D. TTB-79, 74 FR 37406, July 28, 2009]