Title 27

PART 19 SUBPART Q

Subpart Q - Return of Spirits to Bonded Premises and Voluntary Destruction

• 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
• T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.

27:1.0.1.1.15.17.213	SUBJGRP 213	Conditions for Return of Spirits to Bond
27:1.0.1.1.15.17.213.1	SECTION 19.451	19.451 Scope.
27:1.0.1.1.15.17.213.2	SECTION 19.452	19.452 Return of taxpaid spirits to bonded premises for destruction, denaturation, redistillation, reconditioning, or rebottling.
27:1.0.1.1.15.17.213.3	SECTION 19.453	19.453 Return of bottled spirits for relabeling or reclosing.
27:1.0.1.1.15.17.213.4	SECTION 19.454	19.454 Other authorized returns to bonded premises.
27:1.0.1.1.15.17.213.5	SECTION 19.455	19.455 Return of spirits withdrawn for export with benefit of drawback.
27:1.0.1.1.15.17.213.6	SECTION 19.457	19.457 Receipt of spirits abandoned to the United States.
27:1.0.1.1.15.17.214	SUBJGRP 214	Rules for Voluntary Destruction
27:1.0.1.1.15.17.214.7	SECTION 19.459	19.459 Voluntary destruction.

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