27 CFR 28.219
§ 28.219 Return of wine withdrawn for export with benefit of drawback.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 28.219, § 28.219 Return of wine withdrawn for export with benefit of drawback, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117606
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Full text
When notice is filed by an exporter as provided in § 28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 28.211, but which wine has not been laden for export, laden for use, or deposited in a foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 24:
(a) To a taxpaid storeroom at a bonded wine cellar; or
(b) To a wholesale liquor dealer.
The export marks on wines returned under this section shall be removed from the containers.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.