Brewers Exporting Taxpaid Beer and Filing a Drawback Claim
The following information addresses the most pertinent regulatory requirements pertaining to a brewer removing taxpaid beer for:
The regulations pertaining to the production of beer are contained in part 25 of Title 27 of the Code of Federal Regulations (CFR) and those pertaining to the exportation of beer are contained in 27 CFR part 28. For the complete and regularly updated set of export regulations, please visit the e-CFR.
Authorized exportation of taxpaid beer.
The provisions of 27 CFR 28.221 provide that taxpaid beer brewed or produced in the United States may be:
In addition to the labeling requirements prescribed in 27 CFR part 25, the brewer must mark the word "Export" on each container or case before removal for export, for use on vessels or aircraft, or for transfer to a foreign-trade zone as outlined
in 27 CFR 28.144.
To obtain a refund of excise tax paid on beer that has been exported, or otherwise removed as listed above, brewers must file TTB F 5130.6, "Drawback on Beer Exported," in accordance with the instructions on that form.
Claims for drawback of taxes found to have been paid may be filed only by the producing brewer or his duly authorized agent.
Proof of exportation.
In conjunction with submitting TTB F 5130.6, brewers must submit appropriate and acceptable proof of exportation, which may vary depending on the purpose for the export and final destination of the product. For details on acceptable proof of exportation, please see 27 CFR 28.43.
Industry Circulars 2000-2 and 2004-3 pertain to the exportation of alcohol without payment of tax; however, TTB accepts the forms of proof of exportation outlined in those industry circulars as proof of exportation of taxpaid beer. In order to provide the type of proof of exportation as outlined in Industry Circular 2004-3, the brewer must apply for and receive approval for the alternate method or procedure outlined in that Industry Circular.
Industry Circular 2004-3 notes that 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, proofs or payment, etc.
Brewers report of operations.
Taxpaid beer should not be shown as ‘exported’ on line 16 of TTB F 5130.9, "Brewer’s Report of Operations." All beer removed taxpaid from the brewery should be recorded on line 14.
For information on other export certificates that may be required for entry into certain countries (e.g. Certificate of Free Sale), please visit our Export Documents page.
TTB G: 2010-7
Oct. 06, 2010