Exporting Beer from the U.S.

Brewery Proprietors/Exporters of Untaxpaid Beer

• Brewery proprietors must file a notice on TTB Form 5130.12, “Beer for Exportation”, and follow the instructions as outlined.  A copy of the completed form, along with acceptable proof of exportation must be sent to TTB’s 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, which may vary depending on the purpose and final destination of the product.  For details on acceptable proof of exportation, please review section V of TTB Industry Circular 2004-3 or 27 CFR 28.43.  Acceptable proof of exportation includes “all documents that substantiate the transaction as a removal for export.  Proof of export may include your system of commercial records, such as purchase orders, production schedules, inland bills of lading, ocean bills of lading, accounts receivable, letters of credit (LOC), proofs or payment,” etc.
• An alternative procedure, which allows exporters to maintain export documentation at their premises (rather than submitting them to the National Revenue Center on each occasion), is also available.  Exporters must apply for this procedure – approval is neither automatic nor guaranteed.  However, applying for this procedure is highly recommended, as it is intended to streamline the export process by lessening the burden of submission of export documents on industry members.  Further details on applying for this alternative procedure (as well as a sample letterhead request) are included in TTB Industry Circular 2004-3.  Please note the conditions for this variance (including a monthly electronic submission of an Export Log) as listed in section IV of this circular.  A set of FAQs is also available for this circular.
• Any applicable tax must be paid on the exported shipment if no acceptable proof of exportation is available within 90 days.
• Brewers should note the quantities of beer removed for export without payment of tax on TTB Form 5130.9, “Brewer’s Report of Operations”.
• For information on export certificates (e.g. Certificate of Free Sale, VI1 forms, etc.), please visit our Export Documents page.