Drawback on Beer Exported

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5055, brewers may receive drawback (refund) of the Federal excise tax paid on beer produced in the United States when such beer is subsequently exported or delivered for use as supplies on vessels and aircraft, if proof of such action is provided as the Secretary of the Treasury may by regulation require. Under this authority, after taxpaid domestic beer is exported to a foreign country, delivered to the U.S. Armed Forces for export, delivered for use as supplies on vessels or aircraft, or transferred to a foreign trade zone for export, the TTB regulations allow the brewer or exporter to file a claim for drawback of the excise taxes paid on such beer using TTB F 5130.6. The required information is necessary to protect the revenue as it provides documentation through which TTB can determine that beer for which export drawback is claimed is eligible for such drawback.

The latest form for Drawback on Beer Exported expires 2024-01-31 and can be found here.