Nonbeverage Products Laboratory (NPL)

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
• 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 with the NRC to drawback the excise tax.