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:
Name, address, and plant number of the distilled spirits plant which packaged or bottled the spirits;
Date and serial number of the TTB Form 5110.30 on which the spirits were withdrawn;
Present location of the spirits to be returned;
Number, size and identification of the containers;
Proof of spirits;
Reason for the return; and
Planned disposition of the returned spirits.