Wholesalers/Exporters of Taxpaid 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 also 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
Exporters of taxpaid wine may file TTB F 5120.24, “Drawback on Wines Exported”, along with proof that the wine in question has been exported from the United States, to obtain a refund of the excise tax paid on wine that was exported out of the United States. 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. Acceptable proof of exportation is listed in 27 CFR 28.40-.41.
Exporters must also complete Parts I and II of TTB F 5120.20, “Certificate of Tax Determination – Wine”, and have the wine premises that paid the tax complete Parts II and III of the form, as applicable.
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 click here.
