Step 1: The destruction of wine is provided for in 27 CFR 24.294. In accordance with § 24.294, a bonded wine premises proprietor can submit an application to TTB’s National Revenue Center requesting permission to destroy the lot of wine. A complete application includes the following information:
Date of letter
Name and Address of Bonded Wine Premises
Registry Number of Bonded Wine Premises (“BWN/BWC/BW-State-xxxxx”)
Kind of wine
Alcohol Content
Approximate volume in gallons
Where wine will be destroyed
Proposed date of destruction
Reason for destruction
Printed Name
Signature (Person signing must have signing authority)
Telephone Number
Your application should be mailed to:
TTB National Revenue Center
Attention: Wine Tax Unit
550 Main St., Room 8970
Cincinnati, OH 45202
Or faxed to the Wine Tax Unit at (202) 453-2338.
If you have wine spirits that must be destroyed, follow the same procedure in accordance with 27 CFR 24.235, but send the application to the District Director who serves your area. For contact information, click here.
Step 2: You may destroy the wine if you are notified by TTB that you may proceed with the destruction without supervision. If you are informed that TTB will supervise the destruction, we will notify you when the destruction may take place. The wine must be destroyed in compliance with your local environmental and waste disposal rules.
Step 3: Show the amount destroyed on TTB F 5120.17, “Report of Wine Premises Operations” for the period in which the product was destroyed. The volume of bulk wine destroyed will be entered in the write-in entry Lines 24-28 of Part I, Section A. The volume of bottled wine destroyed will be entered in the write-in entry lines 15-17 of Part I, Section B. The volume of wine spirits destroyed will be entered on line 7 of Part III.
ID / Aug. 2010