Wholesalers Exporting Taxpaid Beer
Wholesalers basic permit requirement.
Anyone other than a qualified brewer who plans to engage in the business of exporting taxpaid beer out of the United States must first obtain a basic permit under the Federal Alcohol Administration Act (the Act). The Act requires that anyone purchasing alcohol beverages for resale at wholesale, either domestically or in foreign commerce to first obtain a Wholesaler's Basic Permit before commencing business. The application for this permit can be filed using our Permits Online system. To obtain this permit, you must qualify under the provisions of 27 CFR Part 1.
Wholesalers exporting taxpaid beer.
Wholesalers may export taxpaid beer upon receipt of a Wholesaler’s Basic Permit. The taxpaid beer must be exported in accordance with TTB regulations contained in 27 CFR part 28; specifically, 27 CFR 28.43, 28.223, 28.225, and 28.227, as outlined below.
In accordance with §28.223 wholesalers must place the word "Export" on each container or case of beer before removal for export.
Drawback claim for exported taxpaid beer.
In compliance with § 28.227, a wholesaler selling taxpaid beer for export shall notify the producing brewer on TTB F 5130.6 "Drawback on Beer Exported" that taxpaid beer is to be exported. On removal of the beer for exportation the wholesaler shall give two copies of TTB F 5130.6 to the producing brewer, and forward the original copy as well as one copy of TTB F 5130.6 to the appropriate entity in accordance with § 28.225(a), (b), or (c). Upon receipt of the notice from the wholesaler, the brewer is responsible for executing the claim for drawback of tax. The brewer must submit one copy of the form to the appropriate TTB officer and retain the remaining copy for his or her files.
Proof of exportation.
In conjunction with filing TTB F 5130.6 to obtain a refund of excise tax paid on beer that has been exported out of the United States, brewers must provide proof that the beer in question has been exported. Examples of acceptable proof of exportation are listed in § 28.43.
For information on export certificates (e.g., Certificate of Free Sale, VI1 forms, etc.), please visit our Export Documents page or call TTB’s International Affairs Division at (202) 453-2260, or contact IAD online.
TTB G: 2010-4
June 14, 2012