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Exporting Beer from the U.S.
Brewery Proprietors/Exporters of Taxpaid Beer
- Brewery proprietors may file TTB Form 5130.6, “Drawback on Beer Exported”, along with proof that the beer in question has been exported from the United States, to obtain a refund or credit of the excise tax paid on beer that was exported out of the United States.
Note: TTB no longer requires a signature of a U.S. Customs and Border Protection (CBP) official on TTB forms certifying the export. However, you must maintain appropriate and acceptable proof of exportation, which may vary depending on the purpose and final destination of the product. Acceptable proof of exportation is listed in 27 CFR 28.43. Acceptable proof of exportation includes “all documents that substantiate the transaction as a removal for export. Proof of export may include your system of commercial records, such as purchase orders, production schedules, inland bills of lading, ocean bills of lading, accounts receivable, letters of credit (LOC), proofs or payment,” etc.
- Please note that any taxpaid shipments should not be shown as ‘Exported’ on TTB Form 5130.9, “Brewer’s Report of Operations”, since they are already included among the taxable removals.
- For information on export certificates (e.g. Certificate of Free Sale, VI1 forms, etc.), please visit our Export Documents page.
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