19 C.F.R. § 190.103

Current through September 30, 2024
Section 190.103 - Additional requirements
(a)Manufacturer claims domestic drawback. In the case of medicinal preparations and flavoring extracts, the claimant must file with the drawback entry, a declaration of the manufacturer stating whether a claim has been or will be filed by the manufacturer with the Alcohol and Tobacco Tax and Trade Bureau (TTB) for domestic drawback on alcohol under sections 5111, 5112, 5113, and 5114, Internal Revenue Code, as amended (26 U.S.C. 5111 , 5112 , 5113 , and 5114 ) .
(b)Manufacturer does not claim domestic drawback -
(1)Submission of statement. If no claim has been or will be filed with TTB for domestic drawback on medicinal preparations or flavoring extracts, the manufacturer must submit a statement, in duplicate, setting forth that fact to the Director, National Revenue Center, TTB.
(2)Contents of the statement. The statement must show the:
(i) Quantity and description of the exported products;
(ii) Identity of the alcohol used by serial number of package or tank car;
(iii) Name and registry number of the distilled spirits plant from which the alcohol was withdrawn;
(iv) Date of withdrawal;
(v) Serial number of the applicable record of tax determination (see27 CFR 17.163(a) and 27 CFR 19.626(c)(7) ) ; and
(vi) Drawback office where the claim will be filed.
(3)Verification of receipt of the statement. The Director, National Revenue Center, TTB, will verify receipt of this statement, and transmit a verification of receipt of the statement with a copy of that document to the drawback office designated.

19 C.F.R. §190.103

83 FR 64996, 12/18/2018