I have untaxpaid wine and/or wine spirits that I would like to destroy. How do I receive approval for the destruction of wine or wine spirits without payment of tax?
Step 1: The destruction of wine is provided for in 27 CFR 24.294. In accordance with § 24.294, a bonded wine premises proprietor can submit an application to TTB’s National Revenue Center requesting permission to destroy the lot of wine. A complete application includes the following information: Date of letter Name and Address of Bonded Wine Premises Registry Number of Bonded Wine Premises (“BWN/BWC/BW-State-xxxxx”) Kind of wine Alcohol Content Approximate volume in gallons Where wine will be destroyed Proposed date of destruction Reason for destruction Printed Name Signature (Person signing must have signing authority) Telephone Number Your application should be mailed to: TTB National Revenue Center Attention: Wine Tax Unit 550 Main St., Suite 8002 Cincinnati, OH 45202 Or faxed to the Wine Tax Unit at 202-453-2718. If you have wine spirits that must be destroyed, follow the same procedure in accordance with 27 CFR 24.235, but send the application to the District Director who serves y
