In addition to the returns to bonded premises specified in Sec. Sec. 19.452 and 19.453, there are other permissible returns of distilled spirits products to a proprietor's bonded premises. These other products, the purposes for which they may be returned, and the conditions for their return are listed in the table below. All of these products must be gauged upon receipt. ------------------------------------------------------------------------
Type of product Purpose of return Conditions------------------------------------------------------------------------
(1) For To any DSP authorized
redistillation. to produce or
(a) Denatured spirits (2) For To any DSP. The DSP
withdrawn free of tax under subsequent proprietor must file
part 20 of this chapter. lawful a consent of surety,
withdrawal. form TTB F 5000.18,
to extend the terms
of the operations or
unit bond to cover
the return of
spirits.(b) Recovered denatured (1) For (i) To any DSP
spirits. restoration or authorized to
redenaturation. denature.
(ii) If SDA needs to
be redistilled, the
DSP must be
authorized to
produce or process
spirits.
(iii) Returns must be
in accordance with
part 20 of this
(1) For (i) To any DSP
restoration or authorized to
redenaturation. denature.
(ii) If recovered
articles need to be
redistilled, the DSP
must be authorized
to produce or
process spirits.
(iii) Returns must be
in accordance with
part 20 of this
chapter.(d) Articles manufactured (1) For recovery To a DSP authorized
under part 20 of this chapter by to produce or
and spirits residues from redistillation. process spirits.
manufacturing processes.
(1) For To any DSP authorized
redistillation. to produce or
process.(e) Specially denatured (2) For To any DSP. The DSP
spirits withdrawn free of tax subsequent proprietor must file
for export under part 28 of lawful a consent of surety,
this chapter. withdrawal. TTB F 5000.18, to
extend the terms of
the operations or
unit bond to cover
the return of
spirits.(f) Tax-free spirits withdrawn (1) For (i) To any DSP
under part 22 of this chapter. redistillation. authorized to
produce or process.
(2) For (ii) To any DSP. The
subsequent DSP proprietor must
lawful file a consent of
withdrawal. surety, TTB F
5000.18, to extend
the terms of the
operations or unit
bond to cover the
return of spirits.
(1) For (i) To any DSP
redistillation. authorized to
produce or process.(g) Recovered tax-free spirits (2) For (ii) To any DSP. The
withdrawn under part 22 of restoration (not DSP proprietor must
this chapter. including file a consent of
redistillation). surety, TTB F
5000.18, to extend
the terms of the
operations or unit
bond to cover the
return of spirits.(h) Spirits withdrawn without (1) For (i) For (1)--To any
payment of tax under part 28 redistillation. to DSP authorized to
of this chapter for export, produce or process
for transfer to a customs spirits.
bonded storage, manipulation,
or manufacturing warehouse,
for deposit in an FTZ, or for
use on vessels or aircraft,
and not so exported,
transferred, deposited, or
used.
(2) For later (ii) For (2)--To the
lawful removal. bonded premises from
which withdrawn for
later lawful
removal.
(iii) For (1) and
(2)--Returns must be
made in accordance
with the provisions
of part 28 of this
(i) Wine spirits withdrawn (1) Any lawful (i) To any DSP.
without payment of tax for purpose.
use in wine production.
(ii) The proprietor
must obtain approval
as provided in Sec.
19.403.
(iii) Removal of wine
spirits from a
winery must be in
accordance with part
24 of this chapter.(j) Spirits withdrawn without (1) For (i) To the DSP from
payment of tax for research, destruction, or which the spirits
development, or testing. return to were withdrawn.
containers, or
return to the
distilling
system.------------------------------------------------------------------------ (19 U.S.C. 81(c), 26 U.S.C. 5001, 5062, 5066, 5214, 5215, 5223, 5273, 5373) [T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-92a, 76 FR 19908, Apr. 11, 2011]