{"data":{"id":"us/27-cfr-28.197","jurisdiction":"us","citation":"27 CFR 28.197","heading":"Return of spirits withdrawn for export with benefit of drawback.","body":"When notice is filed by an exporter as provided in § 28.198, spirits on which the tax has been paid or determined, and which were withdrawn especially for export with benefit of drawback as provided in § 28.171, but which spirits have not been laden for export, laden for use, or deposited in a customs bonded warehouse or foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 19:\n(a) To the bonded premises of the distilled spirits plant for purposes authorized under 26 U.S.C.; or\n(b) To a wholesale liquor dealer; or\n(c) To a taxpaid storeroom.\nThe export marks on spirits returned under this section shall be removed by obliteration, relabeling or recasing.","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 28—EXPORTATION OF ALCOHOL","Subpart I—Exportation of Distilled Spirits With Benefit of Drawback"],"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":"81c9e8d8c3ef1d7cae3c22eda55120d6491cbae17dbb59bf388d2a8dec4dfad0","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-28.196","next":"us/27-cfr-28.198"},"notice":"GroundRules: Original legal text. Not legal advice."}