{"data":{"id":"us/27-cfr-28.198","jurisdiction":"us","citation":"27 CFR 28.198","heading":"Notice of return.","body":"If an exporter desires to return spirits to a distilled spirits plant, wholesale liquor dealer or taxpaid storeroom, as provided in § 28.197, he shall file a notice, executed under the penalties of perjury, with the appropriate TTB officer. The notice shall be prepared in triplicate for submission to the customs official as required in § 28.199. The notice shall show the:\n(a) Name, address, and plant number of the distilled spirits plant which packaged or bottled the spirits;\n(b) Date and serial number of the TTB Form 5110.30 on which the spirits were withdrawn;\n(c) Present location of the spirits to be returned;\n(d) Number, size and identification of the containers;\n(e) Proof of spirits;\n(f) Reason for the return; and\n(g) Planned disposition of 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 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":"eb1d9ae91c4bb78abaf5f8bb414660ff4bd8e109da43c92f43c59d21bcaa46ce","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-28.197","next":"us/27-cfr-28.199"},"notice":"GroundRules: Original legal text. Not legal advice."}