Code of Federal Regulations · Section

§ 28.219 — Return Of Wine Withdrawn For Export With Benefit Of Drawback

27 C.F.R. § 28.219

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When notice is filed by an exporter as provided in § 28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 28.211, but which wine has not been laden for export, laden for use, or deposited in a foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 24:

(a) To a taxpaid storeroom at a bonded wine cellar; or

(b) To a wholesale liquor dealer.

The export marks on wines returned under this section shall be removed from the containers.

27 C.F.R. § 28.218 27 C.F.R. § 28.220

Authorizing Statute

Refund and drawback in case of exportation
26 U.S.C. § 5062
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203
Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Authority and functions of Director
44 U.S.C. § 3504