{"data":{"id":"us/27-cfr-28.219","jurisdiction":"us","citation":"27 CFR 28.219","heading":"Return of wine withdrawn for export with benefit of drawback.","body":"When notice is filed by an exporter as provided in § 28.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 28.211, but which wine has not been laden for export, laden for use, or deposited in a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:\n(a) To a taxpaid storeroom at a bonded wine cellar; or\n(b) To a wholesale liquor dealer.\nThe export marks on wines returned under this section shall be removed from the containers.","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 K—Exportation of Wine 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":"6ed4ce8b02f86967818b6c5e58e46d355abbfb89d28d53c5c594475d64ecb4ff","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-28.218","next":"us/27-cfr-28.220"},"notice":"GroundRules: Original legal text. Not legal advice."}