{"data":{"id":"us/27-cfr-19.453","jurisdiction":"us","citation":"27 CFR 19.453","heading":"Return of bottled spirits for relabeling or reclosing.","body":"A proprietor may return bottled distilled spirits to their bonded premises for relabeling or reclosing. When bottled spirits are returned for relabeling or reclosing, the proprietor may not claim credit or refund of tax on the returned spirits, and no tax will be due on their subsequent removal. The proprietor must relabel or reclose the bottles immediately and must promptly remove the spirits from bonded premises. The provisions of § 19.363 apply to relabeling and reclosing performed under this section.","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—ALCOHOL","PART 19—DISTILLED SPIRITS PLANTS","Subpart Q—Return of Spirits to Bonded Premises and Voluntary Destruction"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"325bb5b7bcb68e99d1f51df80204990fae73a912ba14db22ad2c10c9004085d5","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.452","next":"us/27-cfr-19.454"},"notice":"GroundRules: Original legal text. Not legal advice."}