Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six

Under the United States customs laws at 19 U.S.C. 1311, materials subject to an internal revenue tax, such as distilled spirits and wine, may be transferred without payment of tax to a manufacturing bonded warehouse for use in the production of products for export if a bond is provided to ensure compliance with relevant laws and regulations. Specific to distilled spirits and wine, the Internal Revenue Code (IRC) at 26 U.S.C. 5214(a) authorizes transfer of distilled spirits from a distilled spirits plant to a manufacturing bonded warehouse without payment of excise tax, while section 5175 requires a bond for such transfers. In addition, the IRC at 26 U.S.C. 5362(c) authorizes the similar tax-free transfer of wine from a wine premises to a manufacturing bonded warehouse. Those IRC sections also authorize the Secretary to issue regulations regarding those tax-free transfers, while section 5362(c) provides that the Secretary may require a bond for such transfers of wine. Under those statutory authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) alcohol export regulations in 27 CFR part 28 require manufacturing bonded warehouse proprietors to file a bond to cover the tax-free transfer of distilled spirits or wine from a distilled spirits plant or wine premises to their warehouse. Under those regulations, such proprietors may file either: (1) a specific transportation bond using form TTB F 5100.12 to cover a single tax-free transfer, or (2) a continuing transportation bond using form TTB F 5110.67 to cover multiple tax-free transfers made over a period of time. This information collect request is necessary to meet statutory requirements and protect the revenue while providing operational flexibility to manufacturing warehouse proprietors.

The latest form for Specific and Continuing Transportation Bonds - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six expires 2026-06-30 and can be found here.

Specific Transportation Bond - Distilled Spirits or Wines Withdrawn for Transportation to Manufacturing Bonded Warehouse, Class Six

Federal Enterprise Architecture: General Government - Taxation Management

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