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 28—EXPORTATION OF ALCOHOL > SUBPART K—Exportation of Wine With Benefit of Drawback (§28.211 to §28.220a) > 28.211—General.

28.211—General.

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.

Code of Federal Regulations

(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 ))

Code of Federal Regulations

[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]