Specific and Continuing Export Bonds for Distilled Spirits or Wine

The Internal Revenue Code (IRC) at 26 U.S.C. 5175, 5214, and 5362 authorizes exporters (other than proprietors of distilled spirits plants or bonded wine premises) to withdraw distilled spirits and wine, without payment of tax, for export, use on certain vessels or aircraft, transfer to a foreign trade zone, or transfer to a customs bonded warehouse pending exportation, subject to such regulations as the Secretary of the Treasury. Under that IRC authority, to protect the revenue and provide exporters with a degree of flexibility based on individual need, the TTB alcohol export regulations in 27 CFR part 28 allow exporters to file either a specific bond using TTB F 5100.25 to cover a single export shipment or a continuing bond using TTB F 5100.30 to cover export shipments made from time to time.

The latest form for Specific and Continuing Export Bonds for Distilled Spirits or Wine expires 2028-05-31 and can be found here.

Specific Export Bond for Distilled Spirits or Wine

Federal Enterprise Architecture: General Government - Taxation Management

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.