Exporting Taxpaid Distilled Spirits from the U.S.

Proprietors of Distilled Spirits Plants:

You may file a claim for drawback of tax that you paid on distilled spirits products produced, bottled or packed in bulk containers in the United States and which have been marked under the provisions of 27 CFR Part 19 and 27 CFR Part 28 especially for export.

• To obtain a refund or credit of excise tax paid on distilled spirits products that have been exported out of the United States, proprietors of Distilled Spirits Plants may file a claim using TTB F 5110.30 – Drawback on Distilled Spirits Exported (this form may be obtained from the TTB National Revenue Center, at 1-877-882-3277).
• Federal Regulations in 27 CFR Part 28 require that this claim be submitted along with required supporting documents as proof that the distilled spirits listed on the claim have in fact been exported from the United States. Each claim shall be supported by an invoice, bill of lading or other document which identifies the date of tax determination, unless the bill of lading required by 27 CFR 28.250 identifies this date.
• You must also submit with the claim 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 28.40-.41.  In reference to TTB Industry Circular 2004-3, 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. Refer also to our export documentation FAQ and Industry Circular 2000-2.
• Your completed claim must be sent to:

Director, National Revenue Center
550 Main St., Ste. 8002
Cincinnati, OH 45202-5215

• For information on other export certificates that may be required for exports to certain countries (e.g. Certificate of Free Sale, VI1 forms, Certificate of Age and origin, etc.), please visit our Export Documents page.