28.331—Claims supported by bond, Form 2738 (5110.68).
On receipt of a claim for drawback of tax on distilled spirits or wines on which the tax has been determined, and of the evidence of exportation required by § 28.40, or of lading for use on vessels or aircraft required by § 28.41, or of deposit in a foreign-trade zone or of deposit of distilled spirits in a customs bonded warehouse, as required by § 28.42, as the case may be, the appropriate TTB officer shall, if a good and sufficient bond has been filed as provided in § 28.65, and the notice of removal has been properly completed, allow the claim in accordance with the rate of drawback established in respect of the particular spirits or wines on which claim is based and charge the amount allowed against the bond. On receipt of the original of the claim properly executed by the appropriate customs official or armed services officer, as required by this part, and, in the case of claims on Form 1582-A (5120.24), the certificate of tax determination, Form 2605 (5120.20), the appropriate TTB officer shall give appropriate credit to the bond.