In addition to the returns to bonded premises specified in §§ 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 redistillation | To any DSP authorized to produce or process. | |
| (a) Denatured spirits withdrawn free of tax under part 20 of this chapter | (2) For subsequent lawful withdrawal | To any DSP. The DSP proprietor must file a consent of surety, form TTB F 5000.18, to extend the terms of the operations or unit bond to cover the return of spirits. |
| (b) Recovered denatured spirits | (1) For restoration or redenaturation | (i) To any DSP authorized to 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 chapter. |
| (c) Recovered articles | (1) For restoration or redenaturation | (i) To any DSP authorized to 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 under part 20 of this chapter and spirits residues from manufacturing processes | (1) For recovery by redistillation | To a DSP authorized to produce or process spirits. |
| (1) For redistillation | To any DSP authorized to produce or process. | |
| (e) Specially denatured spirits withdrawn free of tax for export under part 28 of this chapter | (2) For subsequent lawful withdrawal | To any DSP. The DSP proprietor must file a consent of surety, 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| (f) Tax-free spirits withdrawn under part 22 of this chapter | (1) For redistillation | (i) To any DSP authorized to produce or process. |
| (2) For subsequent lawful withdrawal | (ii) To any DSP. The DSP proprietor must file a consent of surety, TTB F 5000.18, to extend the terms of the operations or unit bond to cover the return of spirits. | |
| (1) For redistillation | (i) To any DSP authorized to produce or process. | |
| (g) Recovered tax-free spirits withdrawn under part 22 of this chapter | (2) For restoration (not including redistillation) | (ii) To any DSP. The DSP proprietor must file a consent of 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 payment of tax under part 28 of this chapter for export, for transfer to a customs 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 | (1) For redistillation | (i) For (1) - To any to DSP authorized to produce or process spirits. |
| (2) For later lawful removal | (ii) For (2) - To the 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 chapter. | ||
| (i) Wine spirits withdrawn without payment of tax for use in wine production | (1) Any lawful purpose | (i) To any DSP. |
| (ii) The proprietor must obtain approval as provided in § 19.403. | ||
| (iii) Removal of wine spirits from a winery must be in accordance with part 24 of this chapter. | ||
| (j) Spirits withdrawn without payment of tax for research, development, or testing | (1) For destruction, or return to containers, or return to the distilling system | (i) To the DSP from which the spirits were withdrawn. |
[T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, as amended by T.D. TTB-92a, 76 FR 19908, Apr. 11, 2011]