Exporting Taxpaid Distilled Spirits from the U.S.

Exporters of Taxpaid Distilled Spirits (Other than Distilled Spirits Plant Proprietors)

Anyone who plans to engage in the business of exporting taxpaid distilled spirits out of the US must first obtain a basic permit under the The Federal Alcohol Administration Act (FAA). This Act requires that 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.  You may obtain your application forms and instructions from our website or you may call us 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

PLEASE NOTE - As an exporter of taxpaid distilled spirits you will rely on the distilled spirits plant that you purchased the products from to file a claim on your behalf for drawback of tax on distilled spirits products produced, bottled or packed in bulk containers in the United States and which have been marked under the provisions of 27 CFR Part 19 and 27 CFR Part 28 especially for export.

• To obtain a refund or credit of excise tax paid on distilled spirits products that have been exported out of the United States, proprietors of Distilled Spirits Plants may file a claim using TTB F 5110.30 – Drawback on Distilled Spirits Exported (this form may be obtained from the TTB National Revenue Center, at 1-877-882-3277).
• Federal Regulations in 27 CFR Part 28 require that this claim be submitted along with required supporting documents as proof that the distilled spirits listed on the claim have in fact been exported from the United States. Each claim shall be supported by an invoice, bill of lading or other document which identifies the date of tax determination, unless the bill of lading required by 27 CFR 28.250 identifies this date.
• The distilled spirits plant must also submit with the claim 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.  In reference to TTB Industry Circular 2004-3, 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. Refer also to our export documentation FAQ and Industry Circular 2000-2.
• Exporters may elect to file TTB Bond Form 5110.68 for faster processing of drawback claim forms – see 27 CR 28.65 and 28.331.  This form may be obtained through our National Revenue Center, at 1-877-882-3277.
• 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

• 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 visit our Export Documents page.