Nonbeverage Drawback Alcohol
Nonbeverage drawback alcohol is potable ethanol (the same as that used for consumption) used in the manufacture of nonbeverage products. When taxpaid distilled spirits is used in the production of a food, flavor, medicine or perfume that is approved by the Nonbeverage Products Laboratory as unfit for beverage purposes, the manufacturer of that product may claim a return on most of the excise taxes paid. This is also known as drawback.
Process:
- Complete Form 5154.1, Formula and Process for Nonbeverage Product, or submit a formula electronically using Formulas Online. For help on how to register and submit formulas electronically, please refer to these nonbeverage products webinars.
- Determine if sample submission is required by reviewing the sample guidelines in the Drawback Tutorial.
- After approval of TTB F 5154.1, Formula and Process for Nonbeverage Product, or the electronic submission, the manufacturer of a nonbeverage product (MNBP) may file a claim on TTB F 5620.8 and complete TTB F 5154.2 as an attachment to the claim. TTB F 5154.2 is the Supporting Data sheet for MNBP claims.