Bonded Wine Premises Proprietors/Exporters of Taxpaid Wine
Proprietors of Bonded Wine Premises may file TTB F 5120.24, “Drawback on Wines Exported”, along with proof that the wine in question has been exported from the United States, to obtain a refund or credit of the excise tax paid on wine that was exported out of the United States. Note: TTB no longer requires a signature of a U.S. Customs and Border Protection (CBP) official on TTB forms certifying the export. However, you must maintain appropriate and acceptable proof of exportation, which may vary depending on the purpose and final destination of the product. Acceptable proof of exportation is listed in 27 CFR 28.40-.41.
Wine Premises proprietors must also complete Parts I and III of TTB F 5120.20, “Certificate of Tax Determination – Wine” if the exporter was the person who paid the excise tax on the wine, or Parts I and II if another party paid the excise tax. Part III must be completed by the party which paid the tax.
The forms above must be sent, along with proof of export to:
Director, National Revenue Center
550 Main St., Ste. 8002
Cincinnati, OH 45202-5215
Please note that any taxpaid shipments should not be shown as ‘Exported’ on TTB F 5120.17, “Report of Wine Premises Operations”, since they are already included among the taxable removals.
For information on other export certificates that may be required for exports to certain countries (e.g. Certificate of Free Sale, VI1 forms, etc.), please click here.
