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Nonbeverage Products Laboratory

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
  • Determine if sample submission is required by reviewing the Drawback Tutorial. If so, 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 on TTB Form 5154.2 with the NRC to drawback the excise tax.