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After having reviewed thousands of nonbeverage drawback formulas, many of which contained similar errors, TTB's Nonbeverage Products Laboratory (NPL) chemists decided to construct a tutorial to assist industry members with questions when filling out the TTB Form 5154.1 The Tutorial is topic-based with similar topics grouped under a general heading.

In addition to the topical listing, the Tutorial contains worksheets to determine whether a product may be unfit for beverage purposes and others to assist in performing the calculations required on the form.  There are sample formulas representing various types of manufacturing processes and explanations of the calculations for each of these types.

As issues evolve and as time allows, the NPL will expand the topics and the types of sample formulas.  Please sign up to be notified of tutorial updates by clicking here (

 Get Email Updates ).

Alternative, the most efficient way to submit these forms is electronically using Formulas Online. For help on how to register and submit formulas please see nonbeverage webinar: images/pdfs/ssd/presentations/formulas-online-webinar.pdf

You can make suggestions for topics and formulas by contacting the NPL at drawback@ttb.gov however, please do not send status requests to this address.

Last updated: April 12, 2024