§5062 Refund and drawback in case of exportation

Summary

Allows refunds or tax drawbacks when tax was paid on goods that are later exported. If a tax was wrongly or illegally collected on exported goods, the exporter can get the refund instead of the maker, if the maker gives up any claim. For U.S.-made distilled spirits and wines that had tax paid and are exported in casks, bulk containers, or bottles in cases, a drawback equal to the tax paid is allowed under rules the Secretary sets. For distilled spirits, the bottler or packager must file the claim and the spirits must be specially marked for export. The Secretary may require papers, bonds, or other proof. If imported distilled spirits, wines, or beer had tax paid on import but were later found unfit or not as sampled and returned to customs custody, the importer gets a full refund, credit, or abatement of the internal revenue tax without interest under the Secretary’s rules. The importer may instead have the goods destroyed under customs supervision and receive the same relief.