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Exporting alcoholic drinks from the US

In the US, TTB sets the federal rules for exporting beer, wine and distilled spirits in 27 CFR Part 28. Producers can remove alcohol for export without paying federal excise tax, and taxpaid spirits and wine can earn drawback, in each case with "Export" marked on the cases and proof of exportation kept. State rules also apply.

Updated · Each section links to the official source it comes from

Federal regulator
Alcohol and Tobacco Tax and Trade Bureau (TTB)
Export rules
27 CFR Part 28
Wholesalers exporting
A basic permit under 27 CFR Part 1
Tax on exports
Removal without payment of tax, or drawback
Case marking
"Export" before removal
Export certificates
Certificate of origin, free sale; EU wine form

Before the goods leave

The questions to answer, in the order they usually come up.

  1. 1Is the exporter the producer, or a wholesaler that needs a basic permit? Read more
  2. 2Will the alcohol leave without payment of tax, or taxpaid with a drawback claim? Read more
  3. 3Are the cases marked "Export", and is proof of exportation on file? Read more
  4. 4Which export certificates does the destination ask for? Read more
  5. 5Does the shipment need EEI, and are there destination controls? Read more

The rules, by area

What each area covers, the texts that set it, and what the official pages say.

Who may export, and the TTB permit

The federal requirements vary by commodity, by whether the exporter is the producer, and by whether the product leaves taxpaid or untaxpaid.

  • Anyone other than a qualified distilled spirits plant proprietor who plans to export distilled spirits must first obtain a wholesaler's basic permit under the Federal Alcohol Administration Act, filed through Permits Online.
  • Wholesalers keep daily records of the physical receipt and disposition of distilled spirits, beer and wine, for at least three years.
  • State and local requirements apply in addition to the federal ones; TTB refers exporters to each state's alcohol control board.

How we help: Compliant Always keeps the permit and its amendments with the exporter's record, dated, and shows what is missing before a shipment. Ask about this

Federal excise tax: removal without payment, drawback, export marks

27 CFR Part 28 covers exportation of distilled spirits, beer and wine without payment of tax, free of tax or with benefit of drawback.

  • Distilled spirits may be withdrawn from bonded premises without payment of tax for exportation, use on certain vessels and aircraft, a foreign-trade zone, a manufacturing bonded warehouse or a customs bonded warehouse (27 CFR 28.91).
  • Wholesalers file TTB F 5100.11 for each shipment of untaxpaid spirits, and a TTB officer must approve it before removal; bonded wine premises file the same form. Brewers file TTB F 5130.12.
  • "Export" is marked on each case or container before removal, on the Government side for spirits (27 CFR 28.103); beer concentrate is marked "Beer concentrate for export".
  • Exporters of taxpaid spirits file TTB F 5110.30 for drawback; wineries file TTB F 5120.24 for a refund of tax paid on exported wine.
  • Exportation of spirits or wine may be evidenced by the export bill of lading, a railway or air express receipt, a through bill of lading to a contiguous country, or an export carrier's certificate (27 CFR 28.40).
  • Bond coverage is needed for untaxpaid withdrawals: TTB F 5100.25 or 5100.30 for spirits wholesalers, the winery's bond on TTB F 5120.36, and the brewer's bond on TTB F 5130.22.

How we help: Compliant Always keeps the withdrawal forms, bills of lading and drawback claims with each shipment, dated, and shows which proof of exportation is still missing. Ask about this

Export certificates for alcohol

Documents some destinations ask for, which TTB helps prepare.

  • TTB provides export documents such as a Certificate of Origin, a Certificate of Free Sale and the EU simplified export certificate, with an electronic export certificate system.
  • Since 1 April 2007, wine exporters to the EU may use the simplified certification and analysis document under the US-EC Agreement on Trade in Wine, instead of the VI-1 form (Industry Circular 2007-2).
  • The EU form is not a TTB form; it names the TTB office responsible for verifying the information at the winery as the competent authority at the place of dispatch.
  • TTB's Import/Export Requirements Guide covers other countries' licensing, labelling and tax rules, and TTB advises confirming them with the foreign agency.

How we help: Compliant Always keeps certificates of origin, free sale and analysis with the shipment and lot, and reads them against what the destination asks for. Ask about this

Export declaration: EEI in the AES

Electronic Export Information filed in the Automated Export System, the export component of ACE, before the goods leave.

  • The EEI is filed through the AES by the US principal party in interest (USPPI), its authorised agent, or the authorised US agent of the foreign principal party in interest, for exports of physical goods, including orders received over the internet (15 CFR 30.2).
  • No EEI is needed where the value under one Schedule B or HTSUSA number, from one USPPI to one consignee on one conveyance, is $2,500 or less, unless a licence is required (15 CFR 30.37(a)).
  • Shipments to Canada are exempt, except goods stored in Canada for a third country or moving through Canada to one (15 CFR 30.36).
  • Filed before departure: 24 hours before loading for vessel cargo, 2 hours before departure for air cargo, 1 hour before a truck reaches the border (15 CFR 30.4).
  • Each line carries a 10-digit Schedule B or HTSUSA number and, where it applies, the ECCN or EAR99 (15 CFR 30.6).
  • Parties to the export keep its documents for five years from the date of export (15 CFR 30.10).

How we help: Compliant Always keeps the invoices, classifications and certificates behind each declaration with the shipment and lot, dated, and answers importers' questions from that record. Ask about this

Export controls: EAR99 and the general prohibitions

Whether the Export Administration Regulations call for a licence, which for most consumer goods turns on the destination and the buyer.

  • Items in the United States and US-origin items wherever located are subject to the EAR (15 CFR 734.3).
  • Items subject to the EAR but not listed on the Commerce Control List are designated EAR99 (15 CFR 734.3(c)).
  • BIS: EAR99 items do not need a licence in most situations, but may if destined for a prohibited or restricted end user, end use or destination of concern.
  • Denial orders, prohibited end uses and end users, and embargoed destinations such as Cuba, Iran, North Korea and Syria apply to EAR99 items too (15 CFR 732.3).

How we help: Compliant Always keeps each product's export classification with its record, dated, and shows where one is missing before a shipment. Ask about this

Who answers for what

WhoWhat they answer forHow we help
Producer (distillery, winery or brewery)Removal for export, export marks, bond coverage, proof of exportation and its report of operations.Forms, marks and proofs kept with each removal, dated.
Wholesaler exporterThe basic permit, the withdrawal or drawback forms, export marks for taxpaid spirits, and bonds.Permit, forms and claims kept in one record per shipment.
Freight forwarder or carrierThe bill of lading or carrier's certificate that evidences exportation, and filing EEI as agent.Shipping evidence attached to the removal it proves.
Certifying authorityTTB, for tax, permits and export certificates; state alcohol boards for state rules.Each certificate read against what the destination asks for.

Where are the goods going?

Most of what alcoholic drinks have to meet is set where they are sold. Each guide sets out the rules on arrival, with the official source for each.

Questions businesses ask

Do I need a TTB permit to export alcohol from the US?
For distilled spirits, anyone other than a qualified distilled spirits plant proprietor who plans to export them must first obtain a wholesaler's basic permit under the Federal Alcohol Administration Act, through Permits Online.
Is federal excise tax paid on exported alcohol?
Not necessarily. Spirits, wine and beer can be removed from bonded premises without payment of tax for export, and tax paid on exported spirits and wine can be recovered as drawback (27 CFR Part 28).
Which form do I file to export spirits without paying tax?
TTB F 5100.11, Withdrawal of Spirits, Specially Denatured Spirits, or Wines for Exportation, for each shipment. A TTB officer must approve it before the spirits are removed.
Which form does a brewer file to export beer untaxpaid?
TTB F 5130.12, Beer for Exportation, under 27 CFR 28.142. The removals are recorded on the Brewer's Report of Operations.
How do I claim drawback on exported taxpaid wine?
File TTB F 5120.24, Drawback on Wines Exported, with proof of exportation, and complete TTB F 5120.20, Certificate of Tax Determination.
Do export cases need special marking?
Yes. The word "Export" is marked on each case or container before removal, on the Government side for spirits. Beer concentrate is marked "Beer concentrate for export".
What counts as proof of exportation?
For spirits and wine: the export bill of lading, a railway or air express receipt, a through bill of lading to a contiguous country, or an export carrier's certificate (27 CFR 28.40).
Can I get a certificate of origin or free sale for US wine?
Yes. TTB provides export documents such as a Certificate of Origin, a Certificate of Free Sale and the EU simplified export certificate.
What document does US wine need for the EU?
A simplified certification and analysis document under the US-EC wine agreement, usable instead of the VI-1 form since 1 April 2007 (TTB Industry Circular 2007-2).
Do I need to file EEI to export alcohol?
Yes, through the AES, unless an exemption applies, such as $2,500 or less under one Schedule B number to one consignee, or most shipments to Canada.
How does Compliant Always help with exporting from the US?
Our team reads the rules for the routes you ship. Compliant Always shows which export documents apply to your product, keeps them with the shipment beside what the destination asks for, and watches the sources for changes. It shows what the requirements say and what your documents show; you decide.

Sources

Compliant Always is a product of Lettuce Labs LLC. It shows what requirements say and what your documents show. It is not legal advice, and you decide.

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