§ 252.219 - Return of wine withdrawn for export with benefit of drawback.

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When notice is filed by an exporter as provided in § 252.220, wine on which the tax has been paid or determined, and which was withdrawn especially for export with benefit of drawback as provided in § 252.211, but which wine has not been laden for export, laden for use, or deposited in a foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 24:

(a) To a taxpaid storeroom at a bonded wine celler; or

(b) To a wholesale liquor dealer.
The export marks on wines returned under this section shall be removed from the containers.

                    
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