Consumer Corner
International Trade

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

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

Anyone other than a qualified distilled spirits plant proprietor who plans to engage in the business of exporting taxpaid distilled spirits out of the U.S. 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

To be able to export distilled spirits products without payment of tax from a distilled spirits plant bonded premises that you do not operate, you must first obtain a bond covering each specific shipment, using TTB Form 5100.25, or a continuing bond using TTB Form 5100.30 to cover a series of shipments. Refer to regulations in      27 CFR Part 28 for specific requirements.

To obtain approval of your shipment of spirits for exportation without payment of tax, you must file an Application under the provisions of 27 CFR 28.122 on TTB Form 5100.11, “Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation” with the National Revenue Center and follow the instructions as outlined on page 3 of the form.  After TTB approves the application, you will be notified by TTB that the spirits products may be exported. A copy of the approved application and required documentary proof of exportation should be sent to the National Revenue Center after the goods leave the U.S.  This process must be completed for each shipment of goods that is exported from the U.S. without payment of tax.

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.  Refer also to our export documentation FAQ and 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, etc.), please visit our Export Documents page.