Nonbeverage Products Laboratory
Nonbeverage Drawback Alcohol
Nonbeverage drawback alcohol is pure alcohol, the same as that used for consumption. However, when a manufacturer uses that alcohol in the production of a food, flavor, medicine or perfume that is approved by the Nonbeverage Products Laboratory as unfit for beverage purposes, he or she can claim a return on most of the distilled spirits excise tax paid.
Process:
- Obtain a tax stamp from TTB’s National Revenue Center (NRC)
- Complete Packet Form 5154.1, Formula and Process for Nonbeverage Product
- Determine if sample submission is required by reviewing the Drawback Tutorial. If so, submit a composition of the product and 4 ounce sample of the finished product to:
Alcohol and Tobacco Tax and Trade Bureau
Nonbeverage Products Laboratory
6000 Ammendale Road
Beltsville, MD 20705-1250
- Upon approval, the manufacturer may file a claim on TTB Form 5154.2 with the NRC to drawback the excise tax.
