27 C.F.R. § 28.333
Where a claim for drawback of tax on distilled spirits or wines on TTB Form 5110.30 or 1582-A (5120.24), is not supported by a bond on Form 2738 (5110.68), and in all cases where claim for drawback of tax on beer is made on Form 1582-B (5130.6), the appropriate TTB officer shall, on receipt by him of the original of the claim properly executed by the appropriate customs official or armed services officer, as required by this part, examine the claim to determine that it has been properly completed. He shall then, on receipt of the evidence of exportation required by § 28.40 , or of lading for use on vessels or aircraft required by § 28.41 , or of deposit in a foreign-trade zone or a customs bonded warehouse as required by § 28.42 , as the case may be, and, in the case of claims on Form 1582-A (5120.24), the certificate of tax determination, Form 2605 (5120.20), allow the claim in the amount of the tax paid on the beer or the tax paid or determined on the distilled spirits or wines on which the claim is based and which were exported, laden as supplies on vessels or aircraft, or deposited in a foreign-trade zone or a customs bonded warehouse, as the case may be.
27 C.F.R. § 28.333
46 Stat. 690, 691, as amended, 48 Stat. 999, as amended, 72 Stat. 1335, 1336, 84 Stat. 1965; 19 U.S.C. 1309 , 1311 , 81c , 26 U.S.C. 5055, 5062, 5066