§ 191.104 - Alcohol and Tobacco Tax and Trade Bureau (TTB) certificates.

§ 191.104 Alcohol , and Tobacco Tax and Firearms Trade Bureau (TTB) certificates.

(a) Request. The drawback claimant or manufacturer shall file a written request with the regional regulatory administrator, Bureau of Alcohol, Tobacco and Firearms, in whose region the alcohol used in the manufacture was withdrawn requesting him to provide the Customs drawback must request that the Director, National Revenue Center, TTB, provide the CBP office where the drawback claim will be processed , with a tax-paid certificate on Alcohol, Tobacco and Firearms TTB Form 5100.4 (Certificate of Tax-Paid Alcohol).

(b) Contents. The request shall must state the:

(1) Quantity of alcohol in taxable proof gallons;

(2) Serial number of each package;

(3) Serial number of the stamp, if any;

(4)

Amount of tax paid on the alcohol;

(

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4) Name, registry number, and location of the

warehouse

distilled spirits plant;

(

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5) Date of withdrawal;

(

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6) Name of the manufacturer using the alcohol in producing the exported articles;

(

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7) Address of the manufacturer and

his

its manufacturing plant; and

(

9

8)

Customs

CBP drawback office where the drawback claim will be processed.

(c) Extracts of Alcohol, Tobacco and Firearms certificatesExtract of TTB certificate. If a certification of any portion of the alcohol described in the Bureau of Alcohol, Tobacco and Firearms TTB Form 5100.4 is required for liquidation of drawback entries processed in another drawback office, the drawback office, on written application of the person who requested its issuance, shall will transmit a copy of the extract from the certificate for use at that drawback office. The drawback office shall will note that the copy of the extract was prepared and transmitted.

[USCBP-2018-0029, 83 FR 65066, Dec. 18, 2018]]