{"data":{"id":"us/27-cfr-19.455","jurisdiction":"us","citation":"27 CFR 19.455","heading":"Return of spirits withdrawn for export with benefit of drawback.","body":"(a) Subject to the provisions of §§ 28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to:\n(1) The bonded premises of the distilled spirits plant, pursuant to § 19.452; or\n(2) To a wholesale liquor dealer or taxpaid storeroom.\n(b) Claims for export drawback filed by proprietors on form TTB F 5110.30 which include the returned spirits shall be reduced by the amount of tax paid or determined on the returned spirits.","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":"3cc656ea38c3b04c72ac88599098761c974159b8eed47ca0faaf628c12d9b150","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-19.454","next":"us/27-cfr-19.457"},"notice":"GroundRules: Original legal text. Not legal advice."}