Subject to the provisions of §§ 28.197 through 28.199 of this chapter, whole or partial shipments of spirits withdrawn for export with benefit of drawback may be returned to:
The bonded premises of the distilled spirits plant, pursuant to § 19.452; or
To a wholesale liquor dealer or taxpaid storeroom.
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.
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