Proprietors or Claimants Exporting Liquors, TTB REC 5900/1

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5053, 5214, and 5362, distilled spirits, wine, and beer may be exported without payment of Federal excise tax. In addition, under the IRC at 26 U.S.C. 5055 and 5062, taxpaid distilled spirits, wine, and beer may be exported and the exporter may claim drawback (refund) on the excise taxes paid. Exporters must complete various TTB and Customs information collections to show that the products were in fact exported. Specific to this information collection, the TTB alcohol export regulations in 27 CFR part 28 require proprietors and drawback claimants to maintain record copies of all pertinent forms and commercial records that document the exportation of non-taxpaid alcohol beverages and taxpaid alcohol beverages for which drawback will be claimed. In addition, the TTB regulations require respondents to maintain such records for at least 3 years. The collected information is necessary to protect the revenue as it allows TTB to verify the exportation of non-taxpaid alcohol beverages and taxpaid alcohol beverages on which drawback will be claimed.

The latest form for Proprietors or Claimants Exporting Liquors, TTB REC 5900/1 expires 2027-06-30 and can be found here.