§ 28.211 General.
Wines manufactured, produced, bottled in bottles packed in containers, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which are filled on premises qualified under this chapter to package or bottle wines, may, subject to this part, be:
(b) Laden for use on the vessels or aircraft described in § 28.21; or
(c) Transferred to and deposited in a foreign-trade zone for exportation or for storage pending exportation.
On receipt by the appropriate TTB officer
of required evidence of exportation
, lading for use, or transfer, there shall be allowed a drawback equal in amount to the tax
found to have been paid or determined on the wines.
(Sec. 309, Tariff Act of 1930
, 46 Stat. 690
, as amended (19 U.S.C. 1309
); Sec. 3, Act of June 18, 1934, 48 Stat. 999
, as amended (19 U.S.C. 81c
); Sec. 201, Pub. L. 85-859
, 72 Stat. 1336
, as amended (26 U.S.C. 5062
[25 FR 5734
, June 23, 1960. Redesignated at 40 FR 16835
, Apr. 15, 1975, and amended by T.D. ATF-51, 43 FR 24245
, June 2, 1978; T.D. TTB-8, 69 FR 3833
, Jan. 27, 2004]