Wholesalers/Exporters of Untaxpaid Wine (Other than Bonded Wine Premises)
The Federal Alcohol Administration Act (FAA) requires anyone purchasing alcohol beverages for resale at wholesale, either domestically or in foreign commerce to first obtain a Wholesaler's Basic Permit before commencing business. The application form for this permit is TTB Form 5100.24, “Application for Basic Permit under the FAA Act”. To obtain this permit, you must qualify under the provisions of 27 CFR Part 1 and maintain and staff a business office in the United States. Individuals may download the form online at the above link, or request that a packet with the application and instructions be mailed to them by calling TTB’s National Revenue Center (NRC) in Cincinnati, OH at 1-877-882-3277. Completed applications should be mailed to the following address:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
550 Main St., Ste. 8002
Cincinnati, OH 45202-5215
The exporter must also obtain either Bond Form 5100.25 or 5100.30, per 27 CFR 28.61-.62. These bond forms may be obtained through our National Revenue Center at 1-877-882-3277.
After the permit is issued and the bond is approved, exporters may file an Application under the provisions of 27 CFR 28.122 on TTB Form 5100.11, “Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation” with the National Revenue Center and follow the instructions as outlined on page 3 of the form. After TTB approves the application, you will be notified by TTB that the wine may be exported. A copy of the approved application and proof of export should be sent to the National Revenue Center within 90 days of the date of withdrawal of the goods. This process must be completed for each shipment of goods that is exported from the U.S. without payment of tax. 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. Examples of acceptable proof of exportation are listed in 27 CFR 28.40-.41 and in TTB Industry Circular 2004-03.
Any applicable tax should be paid on the exported shipment if acceptable proof of exportation is not obtained within 90 days.
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.
