Consumer Corner
International Trade

Exporting Distilled Spirits from the U.S. Without Payment of Tax

Proprietors of Distilled Spirits Plants

You may file a notice using TTB Form 5100.11 of removal of distilled spirits products from your plant without payment of tax for exportation as provided for in Federal Regulations at 27 CFR Part 28.

  • Proprietors of a Distilled Spirits Plant (DSP) who wish to be relieved of liability for payment of excise tax on exported distilled spirits products must file a Notice under the provisions of 27 CFR 28.92 on TTB Form 5100.11, “Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation”, and follow the instructions as outlined on page 3 of the form.  A copy of this notice must be sent to TTB’s National Revenue Center (NRC) at the below address. After the spirits products leave the US, appropriate and acceptable proof of exportation must also be submitted. This process must be completed for each shipment of goods that is exported from the U.S. without payment of tax.

Director, National Revenue Center
550 Main St., Ste. 8002
Cincinnati, OH 45202-5215

To be relieved of liability for tax, 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 see 27 CFR 28.40-41 and section V of 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.

PLEASE NOTE - TTB Industry Circular 2004-3 provides instructions for you to obtain approval of an alternative procedure that allows you to maintain export documentation at your plant premises, rather than submitting the documentation to the National Revenue Center. This procedure permits you to submit monthly summary reports via electronic mail in lieu of mailing specific transaction documents to TTB. Exporters of spirits must apply for this procedure – approval is neither automatic nor guaranteed. Questions about applying for this alternate procedure are addressed in our FAQs or you may contact us at exports@ttb.gov . Also see Industry Circular 2000-2.

For information on other export certificates that may be required for exports to certain countries (e.g. Certificate of Free Sale, VI1 forms, Certificate of Age and Origin, etc.), please visit our Export Documents page.