Background

The Alcohol and Tobacco Tax and Trade Bureau is accepting comments through March 1 on the re-approval of form TTB F 5100.25, Specific Export Bond – Distilled Spirits and Wine, and the approval of form TTB F 5100.30, Continuing Export Bond – Distilled Spirits and Wine, as an additional information collection.

The Internal Revenue Code 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 if the exporter provides a bond. To protect the revenue and provide exporters with a degree of flexibility based on individual need, the TTB alcohol export regulations allow exporters to file either a specific bond to cover a single export shipment or a continuing bond to  cover export shipments made from time to time.

Close

Cookie Consent

We use cookies on our website. By continuing to use our website, you agree to the Privacy Policy and Terms of Use.